Karambir Singh vs Municipal Council Thanesar

Vinod K. Sharma, J.—This regular second appeal is directed against the judgment and decree dated 18.2.2009 passed by the learned Courts below vide which the suit filed by the plaintiff/appellant seeking declaration that assessment notice dated 21.10.1994, tax bill dated 4.8.1998, demand notice dated 7.12.1998 and also the tax bill dated 17.8.1999 are illegal, null and void, and consequential relief of permanent injunction restraining the defendant not to recover tax, has been dismissed.

The case set up by the plaintiff was that he was having residential house and shops in ward No. 5. Notice of assessment of house tax for the year 1994-95 was issued to the plaintiff/appellant, which was said to be in violation of provisions of Sections 2(i)(b), 76, 77, 78, 79, 80 and 81 of the Haryana Municipal Act, 1997. It was claimed that the notice was not on prescribed proforma, and no resolution was passed authorising the employees to issue notice. Thus, notice was said to be null and void and that no tax demand could be raised against the plaintiff.

The suit was contested wherein one of the grounds taken was that the Civil Court had no jurisdiction to entertain and try the suit.

The learned Courts below have recorded a concurrent finding of fact that the Civil Court did not have jurisdiction to entertain and try the suit, as the statutory remedy to challenge the impugned order by way of appeal was available to the plaintiff/appellant. It was held that the jurisdiction of the Civil Court was impliedly barred.

The learned counsel for the appellant contends that this appeal raises the following substantial questions of law:

Whether the time barred arrears of tax can be recovered by the authority under the Act or with the assistance of the Court?

Whether the jurisdiction of the civil Court could be held to be barred in the absence of any appealable order passed by any authority which could be challenged u/s 99 of the Act?

Whether the sub-committees nominated by the president in violation of the statutory provisions of the Act and business rules of the Committee, can pass a valid assessment order?

Whether the impugned judgments and decree do not suffer from any illegality and perversity on the face of it on account of totally ignoring the entire evidence of the plaintiff from consideration?

Whether the findings of the learned Courts below are not based on any evidence at all and are nullity?

It may be noticed that no substantial questions of law can be considered or entertained, once the learned Courts below have held that the Civil Court did not have jurisdiction to entertain and try the suit, in view of the availability of remedy of statutory appeal. All contentions can, therefore, be raised in appeal.

There is no necessity to go into the merits of the controversy raised herein, as both the learned Courts below have held that the Civil Court did not have jurisdiction to entertain and try the suit.

No merit.

Dismissed.