- (1.) THE petitioners, aggrieved by the order passed by Fourth additional District Judge, Gwalior, in Miscellaneous Civil Appeal No. 4 of 1982, has preferred this revision before this Court under Section 115 of the Code of Civil Procedure.
(2.) PETITIONERS Radhabai and Savilridevi are having a house bearing municipal House No. 768/1, in Ward No. 40 of Gwalior city within the municipal limits of Municipality Gwalior, i. e. Nagar Palika Nigam. Annual letting value of this house for the purpose of assessment of tax for the year 1975-76 was assessed at Rs. 14,796. 00 and the petitioners paid tax to the Municipal Corporation on this annual letting value. The Property Tax Officer of the non-applicant issued a notice to the petitioners under section 146 of the M. P. Municipal Corporation act, 1956 (hereinafter referred to as 'the Act') on 1-2-1977, assessing the annual letting value of the said house at Rs. 28,836. 00 and imposed a tax of Rs. 5767. 20 p. , as house tax for the year 1976-77.
(3.) THE petitioners objected to this notice and submitted objections in writing in accordance with the provisions of section 147 (1) of the Act. In those objections they took the stand that the proposed assessment was illegal and arbitrary. Objections filed by the petitioners were rejected by the Property Tax officer of the respondent. The petitioners, thereupon, preferred appeal against that order before the Commissioner, Municipal Corporation under section 403 of the Act. The said appeal was dismissed. Aggrieved by that order, the petitioners preferred an appeal in accordance with the provisions of Section I49 of the Act before the District Court, Gwalior and also moved an application during the pendency therein for the stay of the recovery of the house-tax for the year 1976-77 till the decision of the appeal.;