[Municipal Corporation Act] Writ Petition Against District Judge's Order Upholding Imposition Of Property Tax Not Maintainable: Chhattisgarh HC

The Chhattisgarh High Court has held that it cannot exercise writ jurisdiction against an order by the District Judge, which is the Appellate Authority under the Municipal Corporation Act 1956, upholding imposition of property tax. In doing so, single judge Justice Narendra Kumar Vyas cited Section 149 of the Act which prescribes that the Appellate Authority is amenable to revisional jurisdiction of the High Court. It said, “From bare perusal of Section 149 of the Act, 1956, it is quite vivid that the District Judge is Appellate Authority of the order passed by assessing officer under the Property Act and the Appellate Authority is amenable to revisional jurisdiction to the High Court as per Section 115 of the Civil Procedure Code. Accordingly, it is held that the writ petition under Article 226 of the Constitution of India is not maintainable and Civil Revision under Section 115 of the Civil Procedure Code is maintainable.” The Property Tax Assessment Officer of the Municipal Corporation had imposed property tax on petitioners' property to the tune of Rs. 2,44,440/-. The appeal preferred by the petitioners against this order was rejected. Hence, this petition was filed. At the outset, the State raised objection regarding maintainability of the writ petition, stating that the District Court is amenable to revisional jurisdiction of the High Court. Agreeing, the High Court cited Chhagan Lal Vs. The Municipal Corporation Indore (1977) where the Supreme Court had rejected the contention that the decision of the District Court under Section 149 was final and that the High Court had erred in entertaining a Revision Petition. “This plea cannot be accepted for, under section 115 of the Civil Procedure Code the High Court has got a power to. revise the order passed by courts subordinate to it. It cannot be disputed that the District Court is a subordinate court and is liable to the revisional jurisdiction of the High Court,” it was held therein. In this light, the writ petition was disposed with liberty to prefer a revision petition. Appearance: For Petitioners : Mr. Sushobhit Singh, Advocate. For Respondent No. 1 : Ms. Shruti Pramar, Advocate on behalf of Mr. Ashutosh Singh Kachhawaha, Advocate. For State/respondent No. 2 : Mr. Abhishek Singh, Panel Lawyer Case title: Deepak Agrawal & Ors. v. Property Tax Assessment Officer & Ors. Case no.: WPT No. 159 of 2024 Click Here To Read/Download The Order

[Municipal Corporation Act] Writ Petition Against District Judge's Order Upholding Imposition Of Property Tax Not Maintainable: Chhattisgarh HC

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