They are as under The respondent No.1 Municipal Corporation, Ratlam has numberjurisdiction or right to claim the property tax from the petitioner for the building and the superstructure companystructed in the Market Yard within the area of Municipal Corporation, Ratlam.
A Letters Patent Appeal was also filed, which was dismissed on the ground that the same was number maintainable against an order passed in the review petition.
Interest on the said amount is also being claimed.
With reference to Section 9 3 of the Adhiniyam it was submitted that exemption had been provided on the property on which numberproperty tax companyld be levied even if the same falls within the area of Municipal Corporation, Municipal Council, Notified Area, Gram Panchayat or a Special Area Development Authority.
The basic stand in the appeal was whether the Corporation had jurisdiction and authority to assess and recover the property tax from respondent No.1 for the buildings, superstructure companystructed in the market yard within the area of Municipal Corporation, Ratlam.
Learned Single Judge accepted the first prayer, but permitted the respondent writ petitioner to avail such remedy as is available by filing a civil suit in respect of second prayer.
Review petition was filed by the present appellant which was dismissed.
That the amount of Rs.70,000/ which has been deposited by the petitioner with respondent No.1 pursuant to the numberice and auction proceedings initiated against the petitioner should be directed to be refunded to the petitioner.
Respondent No.1 filed a writ petition before the Madhya Pradesh High Court under Article 226 of the Constitution with basically two prayers.
Dr. ARIJIT PASAYAT, J. A Bench of two learned Judges being of the view that one of the questions which is interlinked with the interpretation of Section 9 3 of Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972 in short the Adhiniyam would be whether having regard to the provisions companytained in Part IXA of the Constitution of India, 1950 in short the Constitution the Legislature of the State of M.P. had the requisite legislative companypetence therefor.
