Sudhi Ranjan Das Gupta, J. - (1.) In this application the question which arises for our consideration is what is meant by the words "pending the final determination of the objection" appearing in section 161(1) of the Calcutta Municipal Act, 1923;. Does it mean final determination of the objection by the Subordinate Judge or does it mean final determination of the objection by the High Court, if the matter is pending before the High Court on appeal ? Section 164(1) reads as follows : "When an objection to a valuation has been made under section 139, the consolidated rate shall, pending the final determination of the objection, be paid on the previous valuation". Subsection (2) of section 164 provides as follows : If. when the objection has been finally determined, the previous valuation is altered, then (a) any sum paid in excess shall be refunded or allowed to be set off against any present or future demand of the Commissioner, and (b) any deficiency shall be deemed to be an arrear of the consolidated rate and shall be payable and recoverable as such."
(2.) Mr. Roy appearing on behalf of the Municipality strenuously contended before us that the final determination of an objection within the meaning of that expression in section 164(1) would take place when the objection has been finally determined by the Subordinate Judge before whom an appeal had been preferred from the decision of the Assessment Committee. In support of the aforesaid contention Mr. Roy relied upon the provisions of section 138, 139, 140, 141 and 142 and particularly upon sub-section (2) of section 142 of the Calcutta Municipal Act, 1923. Section 138 provides that the Chairman shall, in all cases in which any land, bustee or building is for the first time valued, or in which the valuation of any land, bustee or building previously valued is increased under section 131, give special notice thereof to the owner or occupier of the same. Section 139 provides that any person: dissatisfied with such valuation may prefer an objection, and prescribes a period of lime within which the said objection has to be filed. Section 140 (1) lays down that all such objections shall be entered in a register to be maintained for the purpose and on receipt of an objection notice shall be given to the objector of a time and place at which his objection will be investigated. Sub-section (2) of section 140 lays down that at the said time and place a Committee consisting of not less than five Commissioners (three to form a quorum) to be called the Assessment Appeal Committee and to be appointed annually by the Commissioners at a meeting shall hear the objection in the presence of the objector or his agent if he appears, or may for reasonable cause adjourn the investigation. Sub-section (3) of section 140 lays down that when the objection has been determined, the order passed shall be recorded in the said register together with the date of such order. Section 141 deals with the question of an appeal to the Subordinate Judge Howrah, and provides that any person may appeal to the Subordinate Judge, How-rah. and that such appeal shall be presented in some particular form. Then comes sec. 142 and it is on sub-sec. (2) of section 142 that Mr. Roy lays emphasis for the purpose of his contention. Sub-section (1) of section 142 provides that every valuation made by the Chairman, under section 131 shall, subject to the provisions of sections 139, 140 and 111, be final. Sub-section (2) of section 142 lays down that every order passed by the Assessment Appeal Committee under section 140 shall, subject to the provisions of section 141, be final and we have already mentioned that section 141 provides for an appeal to the Subordinate Judge of Howrah. against the order of the Assessment Appeal Committee. Sub-section (3) of section 112 lays down that an appeal from a decision made by the Subordinate Judge of Howrah, under section 141 shall lie to the High Court. Mr. Roy contended that in view of the provisions of sub-section (2) of section 142 every order passed by the Assessment Appeal Committee shall be final subject to the provisions of section 141. that is to say, subject to an appeal to the Subordinate Judge, Howrah. The said sub-section does not say subject to the appeal to the High Court. Therefore, Mr. Roy contended when an order has been passed by the Assessment Appeal Committee and if there is no appeal to the Subordinate Judge, Howrah, then the said order shall be final and if there is an appeal then the order of the Subordinate Judge, Howrah, would be final and the expression appearing in section 164(1) namely pending final determination of the objection has to be read with reference to the provisions of sub-section (2) of section 142. The net result of those two provisions, according to Mr. Roy is that an objection filed under section 139 shall be final as soon as the Subordinate Judge, Howrah, has made his decision and the consolidated rate has to be paid on the new valuation after such determination.
(3.) We have carefully considered the contention of Mr. Roy, but we are unable to accept the same. We cannot, understand how it can be contended that the order passed by the Subordinate Judge, Howrah, would finally determine the objection even though there is a right of appeal to the High Court and an appeal to the High Court may be pending. The objection can in such cases only be final when, the High Court finally determines the same. It is true that sub-section (2) of section 142 provides that every order passed by the Assessment Appeal Committee under section 140 shall, subject to the provisions of section 141, that is to say, right of appeal to the Subordinate Judge, be final. But that only means that, so far as the Assessment Appeal Committee's order is concerned the same will cease to be final If there is an appeal to the Subordinate Judge that does not mean that the Subordinate Judge's order will be final even if there is an appeal to the High Court. Such a contention in our opinion is contrary to all principles of law and procedure. If there is an appeal from the decision of the Subordinate Judge, there the order of the Subordinate Judge cannot, be final until the matter is finally decided by the High Court.;