TMI Blog1964 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment list of house tax and conservancy tax confirmed by the Municipal Council, Khurai, at a special meeting on February 24, 1964 is effective or is liable to be quashed on the ground that it was not made in accordance with the provisions of the Madhya Pradesh Municipalities Act, 1961 (hereafter referred to as the Act). The material facts are not in dispute. On December 28, 1962 the Municipal Council by a resolution, appointed a Sub-Committee consisting of the Vice-President and two Members for hearing objections under S. 138(2) of the Act against the new assessment which the Chief Municipal Officer would propose to make. On the 30th of that month the Chief Municipal Officer was directed to prepare the assessment lists for all the 11 words into which the municipal area has been divided. Up till then taxes were levied at the rate of Rs. 7-12-0 per cent. on the annual letting value of the house properties and building sites liable to be taxed. On March 3, 1963 the Council considered a proposal for introducing a slab system for assessing these proper-ties. Upon that one of the members, Smt. Poonabai suggested a modification of the office proposal and her suggestion was acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment of the House Tax and Latrine Tax vide its resolution No. 2 dated 28-12-1962, as the decision taken by the said Committee is not in conformity with the law, is detrimental to the interest of the Council and is causing annoyance to the public. The decision shall remain suspended until the assessment is properly revised afresh." He forwarded a copy of the order to the Government of Madhya Pradesh and requested that his Order may be confirmed under s. 323 (2) of the Act. He made the following endorsement on the copy of the Order forwarded to the President of the Municipal Committee : "Copy forwarded to the President, Municipal Council, Khurai, for information and immediate necessary action in respect of the demand notices issued for recovery of the taxes. Apparently the assessment has not been properly made. No reasons for not accepting the overseer's valuation have been given and rich persons have been shown favour thereby. The Council has thus defaulted in performing the duty imposed on it under the said Act. The Council is, therefore, called upon to show cause for its' failure as required under section 327(1) of the said Act and to furnish its explanation within a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent list de novo in accordance with the provisions of the Act including those made by sections 137, 138 and 140 of the Act." The High Court thought it unnecessary to consider the first three of these grounds because in its opinion the fourth ground was sufficient for granting relief to the assessees. According to the High Court the assessment list which had been confirmed by the Council on February 24, 1964 and sought to be given effect to was not a valid assessment list because the Municipal Council gave notice only to 300 assessees and heard their objections and not the remaining 1900 assessees. Before us it is contended by Mr. Setalvad on behalf of the Council that an appeal had already been preferred by the respondents against the assessment list and, therefore, they were not entitled to any relief under Art. 226 of the Constitution. It is true that the High Court would not ordinarily entertain a petition under Art. 226 of the Constitution where an alternative remedy is open to the aggrieved party. Though that is so the High Court has jurisdiction to grant relief to such a party if it thinks proper to do so in the circumstances of the case. In the present case the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, the assessment list became final and the Municipal Council had the power to amend it under s. 141 (1) of the Act. Mr. lyengar, however, contends that the provisional assessment list which was prepared under S. 134(1) of the Act and published under s. 136 was upon the basis of the new rates of taxes which had been imposed by the Municipal Council on March 3, 1963. According to him, as the Resolution of March 3, 1963 was revoked on April 28, 1963 and the old rate of Rs. 7/13/per cent. was reverted to it was necessary to publish a fresh assessment list on its basis. His further objection which we have already indicated is that the objections could be dealt with not by the Sub-Committee but by the Municipal Council as a whole. In view of these defects the assessment list did not become final by reason of its authentication by the Chief Municipal Officer under S. 140. According to Mr. Setalvad these objections were not urged before the High Court.. But that is not quite accurate. We have already quoted from the judgment of the High Court the summary of the grounds urged before it and the objections of Mr. lyengar are to be found in the first two grounds. It is true that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Chairman of the Standing or other Committees, or to one or more stipendiary or honorary officers, but without prejudice to any powers that may have been conferred on the Chief Municipal Officer by or under section 92." Even assuming that under this provision the power of the Council of hearing objections could be delegated, the delegation can presumably be only in favour of the persons mentioned in S. 78 quoted above. It cannot be in favour of a Sub-Committee or a Committee. It is true that the Convenor of the Sub-Committee appointed by the Council was the Vice-President but the delegation was not to him alone but to the Sub-Committee. The two arc not the same thing because while in one case the right to decide an objection would be solely exercisable by the Vice-President in the other it will be exercisable by the Sub-Committee as a whole. If there is unanimity amongst the members of the Sub-Committee no prejudice may be caused. But if the VicePresident is of one opinion and the other two members are of a different opinion the decision of the Sub-Committee cannot be said to be that of the Vice-President at all. But to the contrary. For these reasons we are of opinion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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