ASMITA DHRUVA DHARASKAR Vs. CITY OF NAGPUR CORPN., NAGPUR

JUDGEMENT

(1.) An interesting question is raised at the stage of registration of these four applications under the provisions of section 388 of the City of Nagpur Corporation Act, 1948 (hereinafter called the Act), by which the challenge is to the orders made by the District Court, Nagpur, on June 26, 1975 in the matter of municipal tax. It is only relevant for the purpose of disposing of these matters to state that under the provisions of the Act under section 129 investigation is done on the objections raised to assessment by the Municipal Commissioner or by his delegate called the objection Officer. Sub-section (3) thereof requires determination of those objections. Under section 130 the disputes as to the liability of any land or building to assessment as well to the basis or principles of assessment can be taken before the District Court Nagpur in an appeal. Thus that Court is constituted the appeal Court and limitation is provided for presentation of the appeal to that Court within thirty days. Subsection (1) of section 130 make the decision of District Court in appeal final. In Part VIII of the Act which contains general provisions for the carrying on of municipal administration under heading "appeals" in Chapter XXIV two sections appear. Under section 387 appeals within the Corporation to Corporation Officers are provided. Under section 388 general provision is made as to appeals and revisions, and obviously the final order made under section 130 by the District Court is open to challenge before the Court to which revisions from decisions of that Court ordinarily lie. Without extracting the actual phraseology of the section, this is the scheme provided with regard to the challenge to the municipal assessment and tax. Shortly stated firstly there is original enquiry under section 129, followed by a remedy of appeal before the District Court having finality at that stage subject only to revision provided for under section 388.

(2.) The applicant having exhausted the remedy before the District Court has presented these applications to this Court without affixing any court-fee either on the application or on the order of the District Court attached to the applications. For doing so reliance is placed on the provisions of Bombay Court Fees Act, 1959, in that section 20(1)(xiv), and total exemption is claimed from fees payable under any of the provisions of the Act. The Special Officer of this Court found that though the revision application may not be taxed to fee, the accompaniment, i.e. the order will have to be taxed. That is how the matter has been brought before this Court at the instance of the applicant.

(3.) Notice was issued to the State as well as to the Corporation as it involved the question of public revenue.