MORVI MUNICIPALITY JUNAGADH NAGARPALIKA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Some tax-payers of the appellant-Morvi Municipality [the 'Municipality'] had filed a writ petition in the High Court challenging the validity of the rules made by it for the levy of consolidated property tax on lands and buildings and also the assessment lists prepared and authenticated by the Municipality for the year 1967-68, 1968-69 and 1969-70. There is no dispute that the concerned rules have been made by the Municipality under Sec. 271(1) read with Sec. 99(1) of the Gujarat Municipalities, Act, 1963 [the 'Act']. The relevant contentions of the writ petitioners who are the respondents before us, before the High Court were as follows :

(2.) The assessment lists for the years 1967-68, 1968-69 and 1969-70 were invalid since they were prepared without following the procedure laid down in Secs. 105 to 112 of the Act.

(3.) However, Rule 5 with the validity of which we are concerned here, reads as follows :