Satish Chandra, Yashoda Nandan, J. - (1.) IN Hafij Wajid Ali v. Municipal Board, 1961 AWR 3 D.S. Mathur, J. held that before the recovery of water tax by a Municipal Board, an assessment list must be prepared in accordance with Section 141 of the U.P. Municipalities Act -hereinafter referred to as the Act -which should be published for objection under Sections 142 and 143, and after the objections had been heard, should be finalised under Section 144 of the Act.
(2.) IN the subsequent case of Lala Jagdish Prasad v. Administrator, Municipal Board, Saharanpur, 1961 AWR 262, S.N. Dwivedi, J. took a contrary view and held that: The expression in Sub -section (1) of Section 141 'a tax on buildings or lands' refers, to put it in my own words, to the land and building tax and not to the water tax and consequently the assessment list, required to be prepared under that section, of all buildings and lands is the assessment list for the purpose of assessing tax on lands and buildings under Clause (i) of Sub -section (1) of Section 128. Section 141 does not, in my opinion, require the Board to prepare an assessment list in regard to water tax. In view of the divergence of opinion on the question whether a Municipal Board can levy water tax without preparing an assessment list in accordance with the provisions of Sections 141 to 144 of the Act, a learned single Judge has made this reference for resolution of the conflict between the two decisions.
(3.) SECTION 128 of the Act confers on Municipal Board of the State power to impose various taxes enumerated therein. While Clause (i) of Section 128(1) empowers Boards to impose 'a tax on the annual value of buildings or lands or of both', Clause (x) thereof provides for imposition of 'a water tax on the annual value of buildings or lands or of both'. A comparison of the two clauses shows that while Clause (i) is concerned with a tax simplicity on the annual value of the buildings or lands or both (usually called house tax'), Clause (x) relates to water tax, though the basis for computing it also is the annual value of buildings or lands or of both, A Municipal Board has power to levy other taxes, the basis of the determination of which also is the annual value of buildings or lands or of both as would be clear from a reading of Sections 149 and 150 of the Act which indicate that scavenging tax (clause xi) and conservancy tax (clause xii) are also assessed on the annual value of buildings or lands or of both. Section 140 of the Act not only defines "annual value" but also lays down the manner of its determination differently for the two clauses of buildings or lands contemplated by Clauses (a) and (b) of Sub -section (1). Sub Section (1) of Section 141, to the extent relevant for our purposes, is in the following words: Preparation of assessment list: (1) When a tax on buildings or lands or both is Imposed, the board shall cause an assessment list of all buildings or lands or both in the municipality to be prepared, containing (a) the name of the street or mohalla in which the property is situate; (b) the designation, of the property, either by name or by numbers sufficient for identification; (c) the names of the owner and occupier, if known; (d) the annual letting value or other particulars determining the annual value; and (e) the amount of the tax assessed thereon." (emphasis supplied);