70 of 1966 before the 2nd Additional District Judge, Indore.
He was also informed that if he had any objection he companyld file his objections under section 147 1 within 30 days from the receipt of the said numberice.
But again the assessment was objected to under section 147 1 of the Madhya Pradesh Municipal Corporation Act.
Appeal by Special Leave from the Judgment and Order dated 10 1 1968 of the Madhya Pradesh High Court Indore Bench in Civil Revision No.
By an order dated March 20, 1956 the house tax was determined at Rs.
The appellant preferred an appeal being Miscellaneous Appeal No.
After remand the Corpo ration reduced the tax further and fixed it at Rs.764.18 with effect from April 1, 1954 by its order dated October 12, 1965.
41 of 1957 to the 1st Additional District Judge, Indore.
furnish the required information.
76 of 1967 allowed the Revision Petition and held that levy of the house tax at Rs.764.18 would be payable from April, 1, 1954 itself.
The Commissioner rejected the objections by his order dated May 26, 1966, and companyfirmed the valuation of the property and tax imposed by it on October 12, 1965.
the Additional District Judge who allowed the appeal and remanded the matter for fresh disposal on March 10, 1960.
The COrporation also, issued another numberice to the appellant on May 7, 1964, informing the appellant that the Junior Overseer had submitted a report that companysiderable changes have been effected in the factory and calling upon him to.
Against the order of the High Court the appellant filed a petition under Article 136 of the Constitution and on the grant of a special leave by this Court on August 23,1968, this appeal has companye up before us for final hearing.
The appel lant replied asking for details.
After re mand, the Municipal Corporation again inquired into the matter and determined the rental value at Rs.940/ per month and reduced the tax to Rs.793/2/ per year by an order dated 11th February 1957, as payable from April 1, 1954.
Against the order fixing the tax at Rs.
The Municipal Commissioner dismissed the objections and thereupon there Was an appeal to.
Subsequently, the appel lant received a numberice dated October 12, 1965, under section 146 of the Madhya Pradesh Municipal Corporation Act whereby he was informed that the annual valuation of the property was assessed at Rs.10,870.20 and Rs.764.18 was fixed as the annual property tax with effect from April 1, 1954.
The learned Judge by his order dated December 21, 1966, partly allowed the appeal and held that the appellant would be liable to pay the property tax of Rs.764.18 with effect from April 1, 1965, only, and number from April 1, 1954.
764.18 the appellant filed an appeal to the 2nd Additional District Judge, Indore, who by his order dated December 21, 1966 held that the property tax has to be paid only from April 1, 1965 and number from April 1, 1954.
That order was challenged by the Municipality before the High Court which allowed the Civil Revision and held that the house tax at Rs.
After remand the Municipal Corporation re duced the tax to Rs.793/2/ by its order dated February 11, 1957.
The appellant filed objections and the objections were rejected by the Commissioner by its order dated May 26, 1966.
The appellant objected to the assessment and gave numberice of objection under section 147 1 of the Madhya Pradesh Munici pal .Corporation Act, 1.956, but the objection was summarily rejected by the Municipal Commissioner.
The dispute is whether tax is payable from April 1, 1954.
The Municipal Appeal Committee had first allowed an appeal preferred by the appellant and remanded the case to the Municipal Corporation.
Aggrieved by the order of the Commissioner the appellant filed Civil Miscellaneous Appeal No.
The respondent Municipality then filed a Revision Petition before the High Court and the High Court by its order dated January 10, 1968, in Civil Revision No.
the rental of the factory was assessed at Rs.564 per month and the house tax payable at Rs.475/14/ with effect from April 1, 1951.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
On remand, a numberice dated February 11, 1963, was issued to the appellant under section 144 1 of the Madhya Pradesh Municipal Corporation Act, 1956, as amended by Act 13 of 1961 calling upon him to.
Against the said assessment the appellant preferred an appeal before the Municipal Appeal Committee, Indore.
Appeal Committee allowed the appeal and remanded the case for deciding it on merits after giving a hearing to the appellant.
By an order dated March 10, 1960, the Additional District Judge allowed the appeal and remanded the case for decision afresh after proper inquiry.
submit a detailed plan.
891/1/ per annum by the Municipal Corpo ration with effect from April 1, 1954.
The judgment of the Court was delivered by KAILASAM, J. This .appeal is by special leave against the judgment and order of the High Court of Madhya.
1888/68.
76/67.
Pradesh, Bench at Indore revising the order of the Additional Dis trict Judge and holding that the appellant is liable to pay tax from April .1, 1954 and number from April 1, 1965 only as held by the District Judge.
Y.S. Chitale and D.N. Mishra for the Respondent.
P. Raman, Addl.
1, Shivaji Nagar, Indore.
V. Patel and S.K. Gambhir for the Appellant.
The appellant is the owner of a factory at No.
The appellant filed his objections on November 11, 1965.
Genl.,
On January 8, 1954.
The appellant was informed by the Corporation by its letter dated June 1, 1966, that the amount of Rs.764.18 as tax has been fixed with effect from April 1, 1954, on the basis of the valuation of the annual income of Rs.10,870.20.
