P. D. BALASUBRAMANIAM Vs. THE CORPORATION OF MADRAS REPRESENTED BY ITS COMMISSIONER

JUDGEMENT

(1.) THE petitioner herein is an assessor in the service of the Corporation of Madras. By an order, dated 7th March, 1974, the Commissioner, Corporation of Madras, directed recovery of a sum of Rs. 4,000 -05 from the salary of the petitioner herein at Rs. 50 per mensem, beginning from March, 1974, payable on 31st March, 1974 onwards till the entire amount is recovered from him. This order was passed an the finding that the petitioner was responsible for the time -barred arrears of property tax in Division No. 26 for the second half year 1968 -69 and the first half year 1969 -70, that he had not accounted for the items contained in the list and that in addition he had failed to submit reports called for, although reminders were issued. It is this order that is sought to be quashed in the present writ petition.

(2.) THE solid ground urged in support of this writ petition is the decision of K. N. Mudaliyar, J., dated 29th March, 1973 in W.P. No. 2451 of 1972. The learned Judge held that after the introduction of the Tamil Naidu Act (LVI of 1961) by which Section 96 of the City Municipal Corporation Act has been repealed, the Commissioner did not have the power to order recovery of the amount as he had done in the present case.

(3.) BY the Tamil Naidu City Municipal Act, 1961, namely, Tamil Naidu Act (LVI of 1961), elaborate changes were made in the Madras City Municipal Act, 1919. One of the changes that was made by this amending Act was that Section 49 of the amending Act substituted a new group of sections for Sections 85 to 97 of the original Act. Section 96 of the original Act provided that the authority competent to appoint an officer or servant may impose the enumerated penalties which included recovery from pay of the whole or part of any pecuniary loss caused to the Corporation. By the amending Act, Section 96, those terms had been repealed. It is in view of this only K. N. Mudaliar, J., in the judgment referred to above came to the conclusion that after the Tamil Naidu Act LVI of 1961, the Commissioner had no power to order recovery of the amount from the pay of a corporation employee.