BAPATLA MUNICIPAL COUNCIL Vs. BAPATLA TOWN WELFARE AND RATE PAYERS ASSOCIATION
LAWS(APH)-1963-8-17
HIGH COURT OF ANDHRA PRADESH
Decided on August 07,1963

BAPATLA MUNICIPAL COUNCIL, REPRESENTED BY ITS EXECUTIVE AUTHORITY AND COMMISSIONER Appellant
VERSUS
BAPATLA TOWN WELFARE AND RATE-PAYERS ASSOCIATION Respondents

JUDGEMENT

- (1.) These two C.R.Ps. ariseout of a common order made by the Subordinate Judge, Bapatla, dated soth December, 1961, in C.M.A. Nos. 23 and 24 of 1961.
(2.) The two appeals before the lower Court were directed against the orders made by the District Munsif, Bapatla, in I.A. Nos. 1445 and 1446 of 1961 whereby a temporary injunction was granted in favour of the petitioners against the Bapatla Municipal Council (petitioner herein) from collecting the taxes according to the revised rates.
(3.) The question involes interpretation of section 354-A of the District Municipalities Act (hereinafter called the Act). It is common ground that under the provisions of the Act, the Municipalities are competent to revise taxes under rule 8, Schedule IV of the Act. The rule reads as under : "The assessment books shall be completely revised by the executive authority once in every five years, and also at any time between one complete revision and another, if the State Government so direct.";


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