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The Municipal Council, Represented by Its Chairman, M.R. Ry. C. Sambasiva Chettiar Vs. Kachi Munuswami Mudaliar - Court Judgment

LegalCrystal Citation
SubjectMunicipal Tax
CourtChennai
Decided On
Reported in136Ind.Cas.346; (1932)62MLJ175
AppellantThe Municipal Council, Represented by Its Chairman, M.R. Ry. C. Sambasiva Chettiar
RespondentKachi Munuswami Mudaliar
Cases ReferredDevasthanams v. The Madura Municipal Council I.L.R.
Excerpt:
- .....we are of opinion that the municipality had no jurisdiction to levy the tax in question since the notification contemplated by section 80 of the district municipalities act has not been published by the municipality. under this section a notification specifying the rate at which the tax will be levied will have to be published before levying the tax. in the notification, ex. ii, in this case no specific rate leviable is mentioned. on the other hand it calls for objections. we, therefore, agree with the lower court in holding that ex. ii cannot be treated as the final notification contemplated by section 80.2. as the municipality had no jurisdiction to levy the tax, the other question raised with reference to the correctness of the decision in the madura, etc., devasthanams v. the madura.....
Judgment:

Madhavan Nair, J.

1. In this case we are of opinion that the Municipality had no jurisdiction to levy the tax in question since the notification contemplated by Section 80 of the District Municipalities Act has not been published by the Municipality. Under this section a notification specifying the rate at which the tax will be levied will have to be published before levying the tax. In the notification, Ex. II, in this case no specific rate leviable is mentioned. On the other hand it calls for objections. We, therefore, agree with the Lower Court in holding that Ex. II cannot be treated as the final notification contemplated by Section 80.

2. As the Municipality had no jurisdiction to levy the tax, the other question raised with reference to the correctness of the decision in The Madura, etc., Devasthanams v. The Madura Municipal Council I.L.R. (1928) 51 M. 301 : 54 M.L.J. 625 does not arise for consideration.

3. The Civil Revision Petition is dismissed with costs.


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