MUNICIPAL COUNCIL, KHURAI AND ANOTHER versus KAMAL KUMAR & ANOTHER

Citation: [1965] 2 S.C.R. 653 · Decided: 18-12-1964 · Supreme Court of India · Bench: A.K. SARKAR · Disposal: Dismissed

Cited by 3 judgment(s) · see the full citation network in Lexace

Judgment (excerpt)

A 
MUNICIPAL COUNCIL, KHURAI AND ANOTHER 
B 
c 
D 
E 
F 
G 
H 
v. 
KAMAL KUMAR & ANOTHER 
December 18, 1964 
(A. K. SARKAR, M. HIDAYATULLAH AND J. R. MUDHOLKAR, JJ.) 
Madhya Pradesh Municipalities A.ct, 1961, ss. 78, 137 and 141-
De/egation of powers to sub-committee-Validity-Revision of assessment 
list--Opportunity to assessee-Necesslty /or. 
An assessment list of house and conservancy taxes was prepared on 
the basis that a slab system Gf taxation would apply, and was published 
by the appellant under s. 136 of the M.P. Municipalities Act, 1961. The 
assessees filed objections to it under s. 138(2). The appellant later re-
voked the slab system and reverted to the old rate of assessment. 
A 
sub-committee appointed by the appellant, considered the objections filed 
to the list and completed it! revision. The final list was published 
after authentication. When some complaints of partiality in its prepara-
tion were made, the list was suspended. The appellant then decided to 
amend the list under s. 141 and, after issuing notices to some assessees and 
after bearing their objections a new list was authenticated and published. 
The respondent! having preferred an appeal against the new assess-
ment list under the Act, also challenged it in writ petition to the High 
Court. The High Court allowed the petition. 
On appeal to the Supreme Court. 
HELD : The assessment list authenticated by the Chief Municipal 
Officer was not prepared according to law and therefore, the provisions of 
s. 141 were not available to the appellant. [660 E] 
( i) Article 265 of the Constitution, implies that the procedure for 
imposing the liability to pay a tax bas to be strictly complied with. Since 
in the instant case, the objections which the assessees had filed were in 
respect of the list compiled on the basis that the slab system would apply 
and not in pursuance of what the liability would be upon the reversion 
to the old rate of tax, it could not be said that the opportunity as contem-
plated by the Act was given to the assessees for lodging their objections 
as required by s. 137 of the Act. 
[659 E-G] 
(ii) Assuming that under s. 78, the appellant council could delegate 
the power to hear objections against a proposed list under s. 138(2) to 
its vice-president or certain other officers, this power could not be dele-
gated to a sub-committee. (660 B.C] 
(iii) Though an alternate remedy is open to an aggrieved party the 
High Court has jurisdiction under Art. 226 to give relief to such a party 
in appropriate cases. [657 E-FJ 
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 97 4 of 
1964. 
Appeal by special leave from the judgment and order dated 
September 10, 1964, of the High Court in Madhya Pradesh in 
Misc. Petition No. 113 of 1964. 
'\ 
IASup./65-8 
654 
SUPREME 
COURT 
REPORTS 
[1965] 2 S.C.R. 
M. C. Setalvad, S. L. Jain and M. S. Gupta, for the appellants. 
A 
A. V. Viswanatha Sastri, B. R. L. Iyengar, S. K. Mehta and 
K. L. Mehta, for respondent No. l. 
The Judgment of the Court was delivered by 
Mmlholkar, J.-In this appeal from the 
judgment of .the 
B 
Madhya Pradesh High Court the question which arises for decision 
is whether the assessment list of house tax and conservancy tax 
confirmed by the Municipal Council, Khurai, at a speci~l meeting 
on February 24, 1964 is effective or is liable to be quashed on tho 
ground tliat it was not made. in accordance with the provisions of 
the Madhya Pradesh Municipalities Act, 1961 (hereafter referred c 
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 
D 
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 iuto 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 
E 
March 3, 1963 the Council considered a proposal for introducing 
a slab system for assessing these properties. 
Up.:in that one of 
the member.;, Smt. Poonabai suggested a modification of the office 
proposal and her suggestion was accepted by the majority of the 
members of the Council. 
On March 6, 1963 the assess

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