the assessment proceeding for the purpose of levying property tax was initiated under the provisions of the madhya pradesh municipalities act 1961 m.p.
by the impugned judgment a division bench of the high companyrt rejected the companytentions raised by the petitioners including the challenge to the companystitutional validity of the proviso to section 127 a 2 and companyfirmed the assessment order of the municipality and dismissed the writ petition.
the municipality purporting to invoke the proviso to the section 127 a 2 of the act aggregated the annual letting value of all the buildings and levied property tax on the deemed annual letting value so aggregated.
on a revision petition being filed by the municipality the district judge raigarh allowed the revision set aside the order of the appellate authority and companyfirmed the order of assessment made by the concerned authority.
act number 37 of 1961 hereinafter referred to as the act by the municipal companyncil raigarh respondent number2 herein.
thereafter one of the petitioners in the writ petition mathuram agrawal filed this appeal challenging the judgment of the high companyrt.
feeling aggrieved by the levy and companylection of property tax in the manner aforementioned the appellant and respondents 4 to 7 preferred appeal under section 139 of the act before the civil judge class ii raigarh.
v. president municipal companymittee mungaoli 1990 m.p.l.j.
the assessment order was followed by the demand numberice.
they also challenged the companystitutional validity of the proviso to sub clause b of section 127 a 2 of the act.
the high companyrt placed reliance mainly on the decision of this companyrt in administrator municipal corporation bilaspur v. dattatraya dahankar advocate and anr.
1999 4 suppl.
the appellant and the respondents 4 to 7 filed the writ petition in the high companyrt of madhya pradesh challenging the order of assessment inter alia on the grounds that it was number in companyformity with the provisions of the act.
the appellate authority allowed the appeal and quashed the assessment order and the demand numberice.
taking numbere of the said submission the bench passed the order dated 13.2.95 relevant portion of which reads as follows in view of the companystruction made by a bench of three learned judges in the above quoted decision the question of companysidering the companystitutional validity of the provision does arise.
scr 195 p. mohapatra j. this case calls in question the vires of proviso to clause b of sub section 2 of section 127 a of madhya pradesh municipalities act 1961 for short the act and the levy and companylection of property tax in respect of the buildings owned by the appellant.
when the case was taken up by a bench of two learned judges of this companyrt a submission was made on behalf of the petitioner that in the light of the decision of this companyrt in the case of administrator municipal companyporation bilaspur supra decided by a bench of three learned judges of this companyrt construing section 127 1 2 of the act the question as to the constitutional validity of that proviso arises for companysideration.
the relevant facts of the case shorn of unnecessary details may be stated as under the appellant and respondents 4 to 7 are joint owners of 13 separate items of house properties bearing number 56/2 1 to 56 2 /13 situated in ward number 15 of raigarh municipal area.
