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TMI Blog1964 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ould propose to make. On the 30th of that month the Chief Municipal Officer was directed to prepare the assessment lists for all the 11 words into which the municipal area has been divided. Up till then taxes were levied at the rate of Rs. 7-12-0 per cent. on the annual letting value of the house properties and building sites liable to be taxed. On March 3, 1963 the Council considered a proposal for introducing a slab system for assessing these proper-ties. Upon that one of the members, Smt. Poonabai suggested a modification of the office proposal and her suggestion was accepted by the majority of the members of the Council. On March 6, 1963 the assessment list prepared by the Chief Municipal Officer in pursuance of the resolution was authenticated by him. It was then duly published that day under s. 136 of the Act. Objections were also invited from the assessees. About 2,200 objections were lodged which were considered by the Sub-Committee between April 7, 1963 and April 14, 1963. In the meanwhile it would appear that a suit had been instituted by some of the assessees in which the validity of the resolution of March 3, 1963 varying the rate of tax and seeking a permanent injuncti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e : "Copy forwarded to the President, Municipal Council, Khurai, for information and immediate necessary action in respect of the demand notices issued for recovery of the taxes. Apparently the assessment has not been properly made. No reasons for not accepting the overseer's valuation have been given and rich persons have been shown favour thereby. The Council has thus defaulted in performing the duty imposed on it under the said Act. The Council is, therefore, called upon to show cause for its' failure as required under section 327(1) of the said Act and to furnish its explanation within a period of 15 days to my office." After receiving this communication the President caused a proclamation to be made bringing it to the notice of the assessees that the assessment list had been suspended and intimating to them that taxes on the basis of the revised list should not be paid. The Government, acting upon the communication received from the Collector issued notice to the Council on December 2, 1963 under s. 323(2) to show cause why the order passed by the Collector should not be confirmed. Eventually the Government confirmed the Collector's Order. On December 29, 1963 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jections and not the remaining 1900 assessees. Before us it is contended by Mr. Setalvad on behalf of the Council that an appeal had already been preferred by the respondents against the assessment list and, therefore, they were not entitled to any relief under Art. 226 of the Constitution. It is true that the High Court would not ordinarily entertain a petition under Art. 226 of the Constitution where an alternative remedy is open to the aggrieved party. Though that is so the High Court has jurisdiction to grant relief to such a party if it thinks proper to do so in the circumstances of the case. In the present case the High Court has chosen to exercise discretion in favour of the respondents and it would not be right for us to interfere with the exercise of that discretion unless we are satisfied that the action of the High Court was arbitrary or unreasonable. Nothing has been brought to our notice from which it could be inferred that the High Court acted arbitrarily in granting the writ prayed for to the respondents. Coming to the merits, Mr. Setalvad contends that the list having been authenticated by the Chief Municipal Officer under s. 140 it became final and, therefore, un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary to publish a fresh assessment list on its basis. His further objection which we have already indicated is that the objections could be dealt with not by the Sub-Committee but by the Municipal Council as a whole. In view of these defects the assessment list did not become final by reason of its authentication by the Chief Municipal Officer under S. 140. According to Mr. Setalvad these objections were not urged before the High Court.. But that is not quite accurate. We have already quoted from the judgment of the High Court the summary of the grounds urged before it and the objections of Mr. lyengar are to be found in the first two grounds. It is true that the High Court did not think it necessary to deal with these grounds upon the view which it took on the fourth ground which was urged before it. But that does not preclude us from considering those grounds. In our opinion, both the grounds are substantial and strike at the very root of the finality of the assessment list which was purported to be authenticated by the Chief Municipal Officer under s. 140. The assessment list which has to be published under s. 136 of the Act must contain full and accurate particulars specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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