DEVKUMARSINGHJI KASTURCHANDJI Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THIS order will also govern the disposal of Miscellaneous Petitions Nos. 73 and from 90 to 99. all of 1965. and Nos. 7 to 9. all of 1966.

(2.) THE petitioners in these fifteen applications under Article 226 of the Constitution are owners of buildings and lands situated within the limits of the Indore Municipal corporation. They challenge the validity of the Madhya Pradesh Nagariya Slhawar sampatti Kar Adhiniyam. 1964. (No. 14 of 1964; hereinafter referred to us as the act), and pray that the said Act be declared to be ultra vires the power of the state Legislature and be struck down as unconstitutional. They also pray that the state of Madhva Pradesh be restrained from enforcing any of the provisions of the act and from recovering any amount of property-tax from the petitioners under the Act, and further that the demand notices issued to the petitioners for the payment of property-tax be quashed and any amount recovered from them as property-tax be refunded to them.

(3.) BEFORE stating the contentions of the petitioners attacking the validity of the Act and examining their tenability, it is necessary to refer to the relevant provisions of the Act and of the Madhya Pradesh Municipal Corporation Act, 1956. The Act has been described as "an Act to provide for the levy of tax on lands and buildings in urban areas in Madhya Pradesh. " Section 2 gives definitions of the expressions "annual letting value", "assessee", "building". "law relating to local authority", "local authority" "owner", "tax" and "year" Section 3 deals with the appointment of a Property Tax Commissioner and certain officers to assist him. Section 4, which is the charging section in the Act. is in these terms"