RAI VIMAL KRISHNA AND ORS. versus STATE OF BIHAR AND ORS.

Citation: [2003] SUPP. 1 S.C.R. 358 · Decided: 07-07-2003 · Supreme Court of India · Bench: RUMA PAL · Disposal: Dismissed
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Judgment (excerpt)

A 
RAI VIMAL KRISHNA AND ORS. 
v. 
STATE OF BIHAR AND ORS. 
JULY 7, 2003 
B 
[RUMA PAL AND B.N. SRIKRISHNA, JJ.) 
Patna Municipal Corporation Act, 1951; Ss. 123 (a), (b) and (c), 133, 
134, 137. 138, 149(/), 150, 151, 152, 153-Annual Rental value of Holding 
C Rules and Notifications: 
Assessment of property tax-Preparation of lists thereof-Challenged 
on the ground that list prepared without following the provisions of the Ac/-
Notice of assessment not published in the manner as prescribed-Lists prepared 
in piecemeal and discriminatory manner-Recovery of tax at new rate without 
D disposing of objections-Rejected by the High Court holding the prescribed 
mode of publication of the assessment lists as mandatory and directing the 
concerned authority to dispose of pending objections expeditiously-On appeal, 
held, since assessment lists were prepared strictly in accordance with the 
Rules made under the provisions of the Act, provision of the Act not violated-
Pub/ication of lists in the Newspaper is an efficacious mode of issuing notice 
E to the public in comparison to the prescribed mode of beating of drums on the 
spot and placards-General principle of interpretation that words in statutory 
provisions take their colour from their context and object keeping pace with 
the time could appropriately be applied to construe that the provision relating 
to mode of publication, per se, is direcwry-Provisions of law does not permit 
F postponement of realization of tax until disposal of the objections-Hence 
there is no legal flaw in the preparation and publication of the assessment 
lists and according(v tax could be recovered as per lists until and unless it is 
amended/altered-Interpretation of Statutes. 
G 
H 
Words and Phrases: 
'the manner of publication', 'subject to '-Meaning of in the context of 
Patna Municipal Corporation Act. 
The Respondent-Corporation made an assessment f?r the purpose 
of imposition of property tax and other taxes as per the provisions of the 
358 
R.V. KRISHNA v. ST A TE 
359 
Municipal Corporation Act. Appellant-assessees raised certain objections A 
which were rejected by the concerned authority. Appellants preferred 
appeals before the District Court. In the meanwhile, the Corporation made 
assessment of Annual Rental Value of Holding Rules and issued two 
notifications thereunder. Rules as well as notifications were challenged 
before the High Court under Article 226 of the Constitution of India. The B 
High Court struck down the Rules and the notifications as 
unconstitutional. In appeal, the Supreme Court upheld the constitutional 
validity of the Rules as well as the notifications State of Bihar v. S.K.P. 
Sinha, [1995[ 3 SCC 86. During the pendency of the appeal before the 
District Court the Municipal Corporation continued recovery of taxes as 
per assessment lists. Aggrieved, appellants filed writ petitions which were C 
dismissed by the High Court. Hence the present appeals in which the 
appellants raised the same contentions as were raised before the High 
Court. 
Dismissing the appeals, the Court 
D 
HELD: 1.1. The submission of the appellants that the Corporation 
was bound to comply with the provisions of the Patna Municipal 
Corporation Act for valuation and assessment before publishing the 
assessment list is unacceptable in view of the promulgation of the 1993 
Rules, and the notifications issued thereunder, the validity of all of which E 
has been earlier upheld by this Court in State of Bihar v. S.K.P. Sinha, 
[19951 3 sec 86. 1368-F, GI 
1.2. The submission that the Corporation does not have the power 
to issue separate assessment lists in respect of different kinds of properties 
in different areas is also not tenable. The 1993 Rules and the notifications F 
issued thereunder clearly provide for assessment based on the localities 
as well as different kinds of properties, classified according to its user and 
the type of construction. Additionally, the proviso to Section 138 (l) of 
the Patna Municipal Corporation Act expressly indicates that assessment 
lists may be prepared in respect of a specified area within the Corporation. G 
Besides, Section 149 sub-section (1) itself shows that assessment lists may 
be made in respect of "any part of Patna". [369-A, Bl 
Shibji Khestshi Tacker v. The Commissioner of Dhanbad Municipality 
and Ors., (1978[ 2 SCC 167, relied on. 
H 
360 
SUPREME COURT REPORTS (20031 SUPP. I S.C.R. 
A 
1.3. The High Court, while holding that the
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