RAM CHOR PRASAD Vs. BAKSHI RAM KRISHNA SINHA

JUDGEMENT

(1.) THIS is an appeal by the Patna Municipality who was the deft, in a suit instituted by the reap, on 11 -4 -1942 for a declaration that an additional assessment made on a certain holding in occupation of the pltf. was ultra vires of the municipality.

(2.) THE suit was decreed by the Cts. below on a finding that there had been no additions & alteration in the holding in question, & therefore, no increase in the valuation of the holding had been made to justify the additional assessment. The facts are these : The holding in question belongs to the pltf. who had let it out to the Regent Cinema along with some building contiguous thereto. In 1935 -36, the tax payable for the holding was assessed at Rs 41 -13 -6 per quarter, & this assessment continued up to 11 -3 -1939. On 8 -3 -1939, the pltf. received a notice from the Municipality in which they proposed to fix the municipal tax at Rs. 191 3 0 a quarter on the ground that the valuation had increased by reason of additions & alteration made thereto. The pltf. preferred an objection which was heard by the Appeal Committee consisting of three Comrs.

(3.) THE main defence of the applt, was that there had been an increase in the valuation of the holding on a count of additions & alterations, & secondly, that by reason of 9. 119, Bihar and Orissa Municipal Act, (hereinafter referred to as the Act) the civil Ct. has no jurisdiction to question the validity of the assessment.