V.G.PALSHIKAR - (1.) These four appeals raise identical question of law of substantial nature as framed by this Court while admitting the appeals. They are, therefore, decided by this common judgment. The question of law substantial in nature involved in the appeals was framed by this Court which is as under :- "Whether the suit of the plaintiff is barred under S. 143 of the Rajasthan Municipalities Act, 1959?"
(2.) Brief facts which are not disputed are necessary for adjudication of the question of law framed. The plaintiff in all suits J. K. Industries Ltd. filed the suits on the allegation that on certain items, the Company was granted exemption from octroi by the State Govt. and a certificate to that effect was issued by the competent authority nominated in that behalf. However, in spite of such certificate, certain sum of money (which vary according to each suit) were wrongly paid as octroi and, therefore, suits were filed praying recovery or refund of the amount wrongly recovered as octroi or wrongly paid as octroi. These facts are not disputed by the appellant Municipality. The suits were always opposed by the Municipality basically on the ground that such suits are not maintainable in view of the provisions of S. 143 of the Rajasthan Municipalities Act, 1959 (hereinafter referred to as 'the Act') and hence, were liable to be dismissed.
(3.) It would be necessary for deciding this question of law to read in extenso the provisions of S. 143(1) of the Act. It reads as under :- "143. Bar to jurisdiction of civil and criminal courts in matter of taxation- (1) No objection shall be taken to a valuation or assessment nor shall the liability of a person to be assessed or taxed be questioned in any other authority than is provided in this Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ." From the undisputed facts mentioned above, it will have to be seen, therefore, as to whether the embargo put by S. 143(1) quoted above applies to the claim as made by the plaintiffs in these suits. It will be seen that the section provides that no objection shall be raised to a valuation or assessment made in regard to a tax nor the liability of a person to be assessed or taxed can be questioned. According to the bar provided by S. 143, therefore, the civil and criminal courts will have no jurisdiction in regard to consideration of the following matters : (i) valuation or any property or price thereof for the purpose of assessment of tax e. g. an order was passed in regard to valuation of a house for the purpose of imposition of property tax or determination of the price of the goods for assessment and levy of octroi tax is made, then it cannot be questioned in civil court; (ii) if any order is made in regard to fixing the liability to pay such tax, it cannot be challenged in Civil Court; (iii) if an order is made determining the amount of tax payable, the order cannot be challenged in Civil Court. In effect what is barred by the provisions of S. 143 is taken up for consideration in matter in regard to assessment or liability to any tax levied under the provisions of Chapter VIII of the Act. Beyond that the bar does not and cannot operate.;