HARI CHAND Vs. MUNICIPAL CORPORATION, SHIMLA
LAWS(HPH)-1997-3-34
HIGH COURT OF HIMACHAL PRADESH
Decided on March 01,1997

HARI CHAND Appellant
VERSUS
Municipal Corporation, Shimla Respondents




JUDGEMENT

R.L.KHURANA,J - (1.)The regular second appeal has been directed against the judgment and decree dated 4.8.1993 of the learned District Judge Shimla, whereby the judgment and decree dated 22.12.1988 of the learned Sub Judge 1st Class, Shimla, were set aside.
(2.)The plaintiffs own their respective residential houses in separate portions of khasra No. 161 of Chakkar Area in Tehsil and District Shimla. The land comprising of khasra No. 161 is described in the revenue record partly as Abadi Deh and partly as agricultural and assessed to land revenue.
(3.)The defendant -Municipal Corporation, Shim la, in the year 1986 issued notices to the plaintiffs under section 102, HP. Municipal Corporation Act, 1979, hereinafter referred to as the Act, inviting objections to the assessment of the rateble value of their properties for the purpose of levy of house lax. Such notices were challenged by the plaintiffs by way of the civil suit, out of which the present appeal has arisen, on the grounds: - (a) The house properties of the plaintiffs are situated outside the municipal limits: and (b) No facilities which the defendant Municipal Corporation is bound or provide under the Act stand provided. Therefore, they are not liable to pay the taxes under the Act


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