Das Gupta, J. - (1.) In an appeal against the assessment of house tax of bungalow No. 127-B, Bank Road, Ambala Cantonment by the assessment committe of the Cantonment Board, Ambala, three questions arose as regards the liability of the assessee on which the Officer hearing the appeal entertained reasonable doubt and accordingly made a reference to the High Court of Punjab under S.84 (2) of the Cantonments Act, 1924 for the decision of these questions.
(2.) Admittedly half of this Bungalow had been appropriated under the provisions of the Cantonments (House Accommodation) Act No. VI of 1923 on a lease by the Central Government and was being used at the relevant time by some military officer for his residence. It was also admitted that the assessment list was signed originally by three of the four persons who formed the assessment committee and was signed by the fourth member a few days later. The appellate officer set out these circumstances in his statement and then formulated the three questions thus: "1. Whether the occupation of the property by a Military Officer under the above circumstances amounts to user thereof for the public purpose. 2. Whether the occupation of the Military Officer of the portion of the Bungalow appropriated under Act No.6 of 1923 amounts to its occupation by the Central Government within the meaning of S. 99 (f) of the Cantonments Act, 1924. 3. Whether the authentication of Assessment list in the present case is valid as required by the provisions of Section 69, Cantonments Act, 1924".
(3.) The appellate officer who is required by s. 84 (2) to state his own opinion on the points referred stated that in his opinion the occupation by the Military Officer, did not amount to user for a public purpose nor did it amount to occupation by the government and further that the authentication of the assessment list was valid.;