TMI Blog1966 (2) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... sment, namely, that the original periodical revisional assessment was vitiated by fraud, misrepresentation or mistake. Appeal allowed. - Civil Appeal No. 812 of 1963 - - - Dated:- 4-2-1966 - SUBBARAO, K., HIDAYATULLAH, M. AND BACHAWAT, R.S., JJ. Ramanugrah and Mohan Behari Lal, for the appellant. S. P. Varma, for the respondent JUDGEMENT Subba Rao. J. This appeal by special leave raises the question of the true construction of sub-s. (1) of s. 117 of the Bihar and Orissa Municipal Act, 1922 (B. 0. Act 7 of 1922), hereinafter called the Act. Shrimati Shyam Kishori Devi, the appellant, is the owner of premises known as Krishna Bhawan situate on Fraser Road in the Town of Patna. Originally it bore holding No. 239, but after the Patna Municipal Corporation Act, 1952, was passed it was given holding No. 264 in Circle No. 6 of the Patna Municipal Corporation. On August 4, 1944, the Patna Municipality was superseded by the Government initially for a period of three years but the said period was extended from time to time till the Patna Municipal Corporation Act, 1952, came into force. On March 29, 1946, the Government issued a Notification directing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id and dismissed the suit with costs. On appeal, the learned Subordinate Judge, Patna, held that the Assistant Special Officer had no jurisdiction to proceed under s. 107(c) of the Act, as there was no fraud, misrepresentation or mistake when the periodical assessment was made and on that ground, he allowed the appeal and decreed the suit. Thereupon, the respondents preferred a second appeal to the High Court of Patna. A Division Bench of that Court held that after the supersession of the Municipality no committee could be constituted under s. 117 of the Act and that, therefore, the Special Officer, in the absence of any specific machinery to deal with such an application, had perfect jurisdiction to lay out his own machinery to dispose of the same. After holding that the Assistant Special Officer had jurisdiction to dispose of the application for review, the High Court held that it had not been established by the assessee that there was no mistake in the earlier assessment. In the result, the appeal was allowed, the judgment and decree of the learned Subordinate Judge were set aside and those of the trial Court were restored. The assessee has prefer-red the present appeal by speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification dated November 21, 1949, reads Governor of Bihar is pleased to direct that each of the., following officers shall exercise and perform all the powers.and duties, conferred and imposed on a Committee constitute under sections 117 and 118 of the said Act for the purpose of hearing and determining applications for review relating to assessment presented by the tax-payers of the Patna City Municipality, namely :- 1. Mr. Bhubneshwar Pd., Special Officer, I/C Patna City Municipalty. 2. Mr. S. N. Sarkar, Assistant Special Officer, I/C of the Patna City Municipality. 3. Mr. Parmeshwar Dayal, Retired Deputy Magistrate . Section 116. (1) Any person who is dissatisfied with the, .amount assessed upon him or with the valuation or assessment of' any holding, or who disputes his occupation of any holding or his liability to be assessed; may apply to the Commissioners to review the amount of assessment or valuation, or to exempt him from the assessment or tax. Section 117. (1) Every application presented under the last preceding section relating to assessment made under............ section 107............ shall be heard and determined by a Committee consisting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of s. 117(1) of the Act and that, therefore, the Government validly appointed the Assistant Special Officer to exercise the powers and perform the functions of the Committee under the said section. If this construction be accepted all the sections whereunder certain powers were conferred and certain duties were imposed on the Commissioners would cease to be operative after the order of' supersession. Only to avoid this contingency s. 386(1)(b) of the Act in express terms says that all the powers and duties which may under the provisions of the Act be exercised and performed by the Commissioners, whether at a meeting or otherwise, shall be exercised and performed by such person or persons as the State. Government may direct. The effect of that clause is that all the powers and duties of the Commissioners conferred and imposed on them under the various sections of the Act, whether to act in a body or in committees or individually, would be exercised by such person or persons as the State Government might direct thereunder. If that be the interpretation of s. 386(1), the person or persons appointed by the State Government thereunder would take the place of the Commissioners in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the respondents, if accepted, would lead to an anomaly. 'Section 117(1) would become unworkable and the same officer who revised the assessment would :sit in judgment over it. For the foregoing reasons we hold that the order made by S. N. Sarkar rejecting the objections filed by the appellant and enhancing the valuation of the suit holding to Rs. 8,400/- and fixing the quarterly municipal taxes at Rs. 882- 8-0 was without jurisdiction. There are also merits in the second contention of the learned counsel for the appellant. The periodical revisional assessment of the premises was made in the year 1950 after making the necessary enquiry. It was altered on January 10, 1951, under s. 107(1)(d) ,of the Act on the ground that the value had increased by additions made by the owner to the premises. The impugned revaluation of the building and th assessment were made in the year 1952 ,under s. 107(1)(c) of the Act, which reads The Commissioner may from time to time alter or amend the assessment list in any of the following ways : (c) by enhancing the valuation of, or assessment on, any holding which has been incorrectly valued or assessed by reason o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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