- (1.) Heard Sri Govind Krishna, learned counsel for the petitioner and learned Standing Counsel appearing for the State-respondents. Through this writ petition, the petitioner has prayed for issuing a writ of certiorari quashing the order dated 31.12.2014 passed by District Magistrate, Kanpur Nagar and order dated 12.8.2011 passed by the Chairman, Nagar Panchayat, Bithoor, Kanpur Nagar. Vide order dated 12.8.2011, the Chairman, Nagar Panchayat has made assessment of a house; whereas vide order dated 31.12.2014, the appeal filed by the petitioner under section 160 of the U.P. Municipalities Act, 1916 (in short, 'the Act') against the order dated 12.8.2011 has been dismissed by the Collector.
(2.) While assailing the impugned orders, learned counsel for the petitioner submits that the Collector has erred in not considering the procedural part of the matter as the Chairman, Nagar Panchayat has no power to pass assessment order; that too, on the instance of Member of the Municipality (sabhasad). Learned counsel for the petitioner submits that the power of assessment of tax is vested with the Executive Officer or the Officer authorized by him in this behalf in accordance with the provisions contained under sections 141-B, 142, 145 and 144 of the Act, whereas in this case, the tax has been assessed only on an application by a unconcerned person, to the Chairman, Nagar Panchayat considering the report of member of the Nagar Panchayat.
(3.) I have heard learned counsel for the parties and perused the impugned orders. So far as the legal submission of learned counsel for the petitioner regarding challenge to these orders is concerned, that appears to be correct as in view of the provisions contained under sections 141-B, 142, 145 and 144 of the Act, which reads as under: "141-B. Submission of the details of houses or lands for assessment of tax - (1) For the purposes of annual rental value, the owner or the occupier of every house or land shall submit a return thereof upto a date as may be prescribed. (2) Any person failing to submit the return referred to in subs-section (1) without proper reasons shall be liable to pay penalty as may be prescribed. (3) The penalty referred to in sub-section (2) may be compounded by the Executive Officer. 142. Publication of list- The Municipality or the Executive Officer authorized by it in this behalf shall publish the list prepared under section 141 in accordance with the manner prescribed in the rules. 143. Objections on proposed rates and list - The Municipality or the Executive Officer authorized by it in this behalf shall dispose of the objections in accordance with the manner prescribed in the rules. 144. Authentication and custody of list - The Executive Officer or an Officer authorized by him in this behalf, shall authenticate by his signature the area wise rental rates and the assessment list of municipal area or any part thereof, as the case may be. (2) Every list so authenticated shall be deposited in the office of the Municipality. (3) As soon as the list for the entire municipal area is so deposited, it shall be declared by public notice to be open for inspection." the assessment of the tax cannot be directly made by the Chairman of the Nagar Panchayat and the Collector has erred in not considering the procedural part of the assessment of tax against respondent no. 4 while deciding the appeal.;