MD MOHIN ALI Vs. COMMISSIONER GAUHATI MUNICIPAL CORPORATION

JUDGEMENT

(1.) By this Writ Petition, the petitioner has assailed the order dated 7.1.1992 passed by the Commissioner, Gauhati Municipal Corporation in connection with Case No.GTX/ PP/91/7 dated 13.11.91 whereby the holding No. 194(A) of Ward No. 26 of the petitioner was cancelled. From the records the petitioner claims as (he owner of the holding which was numbered as 194(A) of Ward No. 26. An application was made by the Respondents Nos. 2 and 3 before the Commissioner, Gauhati Municipal Corporation, Guwahati and the said Commissioner after hearing the parties and also considering the materials on record cancelled the holding. Hence, the writ petition.

(2.) Mr. Mahanta, the learned counsel for the petitioner firstly submits that the impugned order passed by the Commissioner, Gauhati Municipal Corporation, Guwahati purportedly under Section 338 of the Gauhati Municipal Corporation Act, 1969 does not envisage the cancellation of holding number. According to Mr. Mahanta the impugned order is passed without jurisdiction and unauthorisedly. The impugned order is in fact virtually passed by the Commissioner in exercise of his power conferred under Chapter XII of the Act.

(3.) The Gauhati Municipal Corporation Act, 1969 was enacted with a view to establish and constitute a Municipal Corporation for the City of Guwahati. Part IV of the Act empowers the Corporation to impose taxes on property, on theatres, theatrical performance and other shows for public amusements, on draught animals, vessels and vehicles and taxes and surcharge on allied matter. The Act is also provided with the procedure for levy of the taxes under Chapter XII of Part IV particularly relates to the Property Taxes. The Act clothed the Corporation with the power to levy property tax on lands and buildings etc. The relevant provisions of the Act are quoted below: