- (1.) The plaintiff has alleged that the disputed holding belongs to him. During the last general assessment defendant, (Asansol Municipality), fixed the valuation of the holding and the municipal tax at Rs.275/- per annum. But during the new general assessment made in 1964-65, the defendant revalued the holding without serving proper notices on him. So he had no opportunity to know about the valuation. The new assessment was arbitrarily fixed at Rs.187.50 P. per quarter. That assessment is illegal, ultra vires and without jurisdiction. The suit is for a declaration that such assessment is illegal and not binding on the plaintiff and also for as injunction to restrain the defendants from realizing the tax from him on the footing of such assessment.
(2.) The defendants contested the suit by filing a written statement. It has been alleged inter alia that the suit is not maintainable and it is barred by time. No notice under S.80 of the Civil Procedure Code was served. The Court has no jurisdiction. The revaluation was properly made. The plaintiff was aware of the assessment and hence no relief can be granted to him.
(3.) The learned Munsif accepted the plaintiff's version and decreed the suit.;