9911796707
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Issues Involved:
1. Legality and jurisdiction of the Municipal Corporation's decision to enhance valuation and assessment of the holding. 2. Jurisdiction of the Civil Court to review the Municipal Corporation's decision. 3. Correctness of the Special Officer's decision on jurisdictional facts. Issue-wise Detailed Analysis: 1. Legality and Jurisdiction of the Municipal Corporation's Decision to Enhance Valuation and Assessment of the Holding: The appeal by the defendant Municipal Corporation arose from a suit seeking a declaration that the order dated 28th September 1951, enhancing the valuation and assessment of a specific holding, was illegal and ultra vires under Section 107(1)(c) of the Bihar and Orissa Municipal Act, VII of 1922. The plaintiff contended that the house was unoccupied during the general assessment of 1950 and was later rented out after improvements. The Special Officer of the municipality enhanced the valuation based on an alleged monthly rental of Rs. 155, which the plaintiff disputed, claiming the rental was Rs. 75. The primary issue was whether the Special Officer's decision to enhance the valuation was justified and within his jurisdiction. 2. Jurisdiction of the Civil Court to Review the Municipal Corporation's Decision: The learned Advocate General argued that the municipality or the Special Officer had exclusive jurisdiction to decide the facts necessary for exercising the power to enhance valuation under Section 107(1)(c) and that their decision was final. However, the judgment emphasized that the Civil Court has plenary jurisdiction under Section 9 of the Code of Civil Procedure to try all suits of a civil nature unless expressly or impliedly barred. The exclusion of Civil Court jurisdiction must be explicitly expressed or clearly implied. The judgment reiterated that even if jurisdiction is excluded, Civil Courts can examine cases where the statutory tribunal has not complied with the Act or has not acted in conformity with fundamental judicial principles. 3. Correctness of the Special Officer's Decision on Jurisdictional Facts: The judgment extensively discussed the principle that a tribunal of limited jurisdiction cannot assume jurisdiction by arriving at a wrong decision on jurisdictional facts. The Civil Court can investigate the correctness of the decision of an inferior tribunal regarding jurisdictional facts. The Special Officer's decision on the facts leading to the enhancement of valuation was not final and could be reviewed by the Civil Court. The judgment cited several precedents to support this view, emphasizing that jurisdictional facts must exist in reality and not just appear to exist to the local authority. The Court analyzed the provisions of Section 107(1) of the Act, concluding that both the incorrectness of the valuation and the reasons for it (fraud, misrepresentation, or mistake) were jurisdictional facts. The municipality's decision on these facts could be questioned in Civil Court. The use of the word "final" in Section 117(4) meant that the decision on the quantum of assessment could not be altered if the committee acted with jurisdiction, but it did not preclude the Civil Court from reviewing the existence of jurisdictional facts. The Court held that the Special Officer had no jurisdiction to enhance the valuation or assessment as there was no fraud, misrepresentation, or incorrect valuation at the time of the general assessment. The Courts below had rightly investigated the correctness of the Special Officer's decision on jurisdictional facts and found no basis for the enhancement. Consequently, the appeal was dismissed with costs. Conclusion: The judgment affirmed the Civil Court's jurisdiction to review the Municipal Corporation's decision on jurisdictional facts and held that the Special Officer's decision to enhance the valuation and assessment was ultra vires. The appeal was dismissed, upholding the lower courts' findings that there was no fraud, misrepresentation, or incorrect valuation justifying the enhancement.
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