Dulat and P.C. Pandit, JJ. - (1.) GANESH Dass, respondent, is the owner of shops Nos. 11695 to 11791, situate in Sat Nagar Ward No. 16 Karol Bagh, Delhi. He was assessed to house -tax by the Delhi Municipal Committee for the years 1949 to 1951 on the basis of the annual value of this property, which they determined as Rs. 3000/ -. According to him, the rent of these shops had been fixed by the Rent Controller at Rs. 122/ - per mensem under the provisions of the Delhi and Ajmer -Marwara Rent Control Act, 1947. Consequently, their annual rental value came to Rs. 1,464/ -. He, therefore, filed a suit for the refund of the excess tax paid by him for the year 1949. He also claimed an injunction restraining the defendant -Committee from realizing the tax for the years 1950 and 1951 on the basis of the annual rental value of Rs. 3,300/ -.
(2.) THE suit was resisted by the Committee, which pleaded that the annual rental value had been correctly fixed and in any case the civil Court had no jurisdiction to entertain such a suit, which was barred under the provisions of section 86 of the Punjab Municipal Act, (hereinafter referred to as the Act). The trial Court found that though the assessment made by the Committee was not in accordance with law, but the civil Courts had no jurisdiction to entertain such a suit, by virtue of the provisions of section 86 of the Act. As a result, the suit was dismissed.
(3.) WHEN the matter went in appeal before the learned Senior Subordinate Judge, Delhi, he came to the conclusion that the suit was not barred under the provisions of section 86 of the Act, as the assessment made by the Committee was contrary to law. The appeal was, consequently, accepted and the suit of the plaintiff was decreed.;