- (1.) The writ petition is directed against the judgment dated 18.9.1995 passed by the Additional District Magistrate, Badaun rejecting Petitioner's appeal filed under Section 160 of the Municipalities Act, 1916 (hereinafter referred to as the Act).
(2.) It is contended that the appeal was preferred before the District Magistrate, Badaun, who is the competent appellate authority under Section 160 of the Act, but he illegally and exceeding his authority transferred appeal to the Additional District Magistrate, Badaun, who has rejected the same by means of impugned order. Relying on para 18 of Division Bench decision of this Court in State of Uttar Pradesh v. Ratan Shukla, 1956 CrLJ 679, it is contended that the District Magistrate was not competent to transfer the appeal instituted in his Court and, therefore, the impugned order is wholly without jurisdiction. Learned Counsel for the Respondents, however, submitted that the District Magistrate was authorized to transfer the appeal and there is no error in the impugned order.
(3.) I have considered the submissions. Section 160 of the Act reads as under: 160. Appeals relating to taxation.--(1) In the case of a taxed assessed upon the annual value of buildings or lands or both an appeal against an order passed under Sub-section (3) of Section 143 or under Sub-section (3) of Section 147, and, in the case of any other tax, an appeal against an assessment, or any alteration of an assessment, may be made the District Magistrate or to such other officer as may be empowered by the [state Government] in this behalf.;