The Trial Court decreed the suit and the appeals filed by the Corporation in the District Court and the High Court were dismissed.
Appeal by special leave from the judgment and order dated December 7, 1963 of the Madhya Pradesh High Court, Indore Bench in Second Appeal No.
1,461, and of this the trustees claimed refund on the ground that the Municipality had companylected the excess from them under pain of distress The Municipality having refused to refund the excess the respondents filed the suit to recover it on the ground that the excess amount was illegally recovered.
This was objected to by the respondents on the ground that under the 1954 Act the tax companyld be assessed on the basis of gross annual letting value less 10 statutory allowance in.
378 of 1961.
lieu of companyts of repairs or on any other account whatsoever.
The Indore Municipality however purported to levy the house tax on the basis of the gross annual letting value at the rate of 7 of such value for the financial years 1953 54 and 1954 55.
P. Jhandharia, P.C. Bhartari, J.B. Dadachanji and O.C. Mathur, for the appellant.
The difference came to Rs.
The 1954 Act repealed amongst other Acts the Indore City Municipal Act, 1909.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
S. Barlingay, V.G. Tambvekar and A.G. Ratnaparkhi, for respondents Nos.
141 of 1965.
After the formation of the State of Madhya Bharat, the legislature of that State passed the Madhya Bharat Municipalities Act, 1954 which came into force on January 26, 1954.
The respondents as trustees of a charitable trust are the owners of certain houses situate in Indore City.
The Judgment of the Court was delivered by Shelat, J. This appeal by special leave is directed against the judgment and order of the High Court of Madhya Pradesh in Second Appeal No.
1, 2 and 4 to 7.
By virtue of the power companyferred on it by that Act the Municipality used to levy and companylect house tax at the rate of 7 of the gross annual letting value of these houses and the trustees duly paid such tax.
Prior to January 26, 1954 the Indore Municipality was governed by the Indore City Municipal Act, 4 of 1909.
378 of 1961.
