Deepak Agrawal & Ors. Vs. Property Tax Assessment Officer & Ors. (Chhattisgarh High Court)
The case of Deepak Agrawal & Ors. vs. Property Tax Assessment Officer & Ors. concerns a writ petition filed under Article 226 of the Constitution, challenging the imposition of property tax of Rs. 2,44,440 by the Municipal Corporation on the petitioners’ property. Additionally, the petitioners contested the dismissal of their appeal by the Second Additional District Judge. The court examined whether the writ petition was maintainable, considering the provisions of the Municipal Corporation Act, 1956 and related case law. The respondents contended that the writ petition was not maintainable, as the petitioners had an alternative remedy of filing a civil revision under Section 115 of the Civil Procedure Code.
The Chhattisgarh High Court concluded that the writ petition was not maintainable, referencing Section 149 of the Municipal Corporation Act, which designates the District Judge as the appellate authority for property tax disputes. It noted that the District Judge’s decisions are subject to the revisional jurisdiction of the High Court under Section 115 of the Civil Procedure Code. The court cited a previous ruling by the Supreme Court in Chhagan Lal vs. Municipal Corporation Indore, which affirmed that such decisions can be revised by the High Court, making the writ petition inappropriate. As a result, the court disposed of the writ petition, granting the petitioners the liberty to file a civil revision instead.
