Commissioner, Rajamundry Municipality vs P. Venkata Rao and Another

D.H. Nasir, J.—Having heard the learned Counsel for the rival parties and having gone through the relevant records, I am firmly of the opinion that there is no illegality or irregularity about the discretion exercised by the Principal District Munsif, Rajahmundry, in I.A.No.1396 of 1993 in O.S.No.243/93 dated 7-12-1994, to direct the petitioner before him to pay a sum of Rs. 1,000/- as against the half yearly tax as against the liability fixed by the Municipal Corporation, Rajahmundry at Rs. 1,674/- for half yearly period. The learned District Judge in his impugned order observed that it was a settled principle of law that the Civil Court has no power to fix the quantum of tax and it could only go into the question whether the procedure for enhancement of tax was properly followed by the Municipality or not while enhancing the tax liability. There could be no doubt with this proposition of law. However, there is no illegality about directing the assessee to deposit a part of the amount pending the decision whether the procedure has been gone through or not during the pendency of the suit proceedings. If it is accepted that the Civil Court, has no jurisdiction to give such interim direction for payment of a part of the amount determined as the tax liability, the Municipality in such a case would suffer hardship and it would even cause a heavy drain on financial resources of the Municipality.

Having regard to what is stated above, I believe that there was no illegality on part of the learned Principal District Munsif, Rajahmundry, to give an interim direction of making payment of Rs. 1,000/- by way of half yearly tax out of the sum of Rs. 1,674/- as assessed by the Municipal Commissioner. Hence, the C.R.P. is allowed. The impugned order of the Addl. District Judge, Rajahmundry is hereby quashed and set-aside. The respondents shall comply with the interim direction given by the learned Principal District Munsif, Rajahmundry in I.A.No. 1396/93 in O.S.No.243/93, dated 7-12-1994 to pay Rs. 1,000/- by way of provisional tax liability. No costs.