RADHA SHYAM DATTA Vs. PATNA MUNICIPAL CORPORATION

JUDGEMENT

(1.) This application by Radha shyam Datta and others is for issue of an appropriate writ, order or direction restraining the Patna Municipal Corporation from making any demands under Section 204 or Section 205 or realising by distress warrant under Section 206 of the Patna Municipal Corporation Act any amount by way of tax, fee or penalty from the peti-tioners and other members of the Ratepayer's Association.

(2.) In order to appreciate the points canvassed in this case, it is necessary to narrate some relevant events which are as follows. The area originally included in Patna City was administered under the Bengal Municipal Act. In the year 1915 the Patna Administration Act (Bihar Act I of 1915) was passed. This Act was meant to apply to a particular area which was called the Patna Area as distinct from the Patna City area which continued to be administered by the Bengal Municipal Act. In the year 1922 the Bihar and Orissa Municipal Act, 1922, replaced the old Bengal Municipal Act. By notification No. 4594 L.S.G., dated 25-4-1931, Sections 93, 105, 114 and 115 to 124 of the Bihar and Orissa Municipal Act, 1922, were made applicable to the Patna Area, that is to say, to the area administered by the Patna Administration Committee. On 11-4-1951, by notification No. 3645 L.S.G., a number of villages including the villages in which the holdings of the petitioners lie were included within the Patna area. By notification No. 4063 L.S.G., dated 23-4-1951, in exercise of the powers conferred by Clause (f) of Sub-section (1) of Section 3 of the Patna Administration Act, 1915, the Governor of Bihar was pleased to apply to the Patna Area the following section of the Bihar and Orissa Municipal Act, 1922, in the modified form shown below :

(3.) After coming in force of the Patna Municipal Corporation Act, 1951, the Patna Administration Act, 1915, came to an end, and the Bihar and Orissa Municipal Act, 1922, was withdrawn with the result that the committee with Mr, Naqui Imam (now Mr. Justice Naqui Imam) as its Chairman, which had been appointed to hear the objections filed by some of the petitioners to the assessment of taxes, became functus officio. On 14-3-1953, the Administrator of the Patna Municipal Corporation issued a letter to the Assistant Administrator on the subject of disposal of the petitions filed by the residents of the locality administered under the former Patna Administration Act against the assessment made on their holdings. The Administrator had also empowered a number of persons to hear and decide such objections by memo. No. 4032, dated 14-3-1953. The objections to the assessment were thereafter heard and disposed of accordingly. During the course of argument we had occasion to look into the file dealing with the objection filed by Radha Shyam Datta from which it appeared that in his case the proposed tax of Rs. 120/- a quarter was reduced to Rs. 45/- a quarter, and he had put his signature at the relevant place on the file of that proceeding. Thereafter One Raj Narain Singh filed a miscellaneous judicial case under Art, 226 of the Constitution which ultimately went before their Lordships of the Supreme Court. The judgment of their Lordships is reported in -- 'Rajnarain Singh v. Chairman, Patna Administration Committee', AIR 1954 SC 569 (A). By this judgment the notification dated 23-4-1951, referred to in the earlier part of this judgment was held to be ultra vires. On 12-8-1954, the Patna Municipal (Extension of Jurisdiction and Taxation) Validating Ordinance IX of 1954 was issued. This Ordinance purported to validate, amongst other things notification No. 4063 L.S.S., (wrongly printed as 4663 L.S.G.) dated 23-4-1951, and also notification No. 3345 L.S.G., dated 11-4-1951. This Ordinance was succeeded by the Patna Municipal (Extension of Jurisdiction and Taxation) Validating Act, 1954 (Bihar Act XXIII of 1954). This Act came into force on 16-10-1955. Sections 2 and 3 of this Act run as follows :