9911796707
TMI Blog1987 (12) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... 3432-35/III, Ganda Nala, Mori Gate, Delhi, calculated up to the period ending March 31, 1967. It was mentioned in the said notice that in case the arrears of house tax are not paid on or before February 22, 1968, the same shall be recovered by the execution of distress warrant along with 20% penalty. This demand was challenged by the appellant by filing a civil suit on February 21, 1968, seeking perpetual injunction against the respondent-Corporation. The appellant challenged the said demand on the ground that this particular property was an evacuee property earlier and had vested in the Custodian and the appellant became the owner of the said property with effect from September 29, 1966, when a sale deed was executed and registered in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the property in question much earlier to the issuance of the sale certificate in his favour by the Government. In rebuttal, a clerk from the house tax department appeared as DW-1 and he proved on record exhibits D-1 and D-2, copies of the extracts from the demand and collection register which show the period from which the house tax arrears have been calculated. DW-2, a clerk from the office of the Regional Settlement Commissioner, appeared in the witness box and deposed that provisional possession had been given to the plaintiff-appellant with effect from November 25, 1957. Vide judgment dated February 26, 1970, Shri Mohinder Singh, Sub-judge, gave finding that the demand raised by the Municipal Corporation of Delhi is covered by ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 25, 1957. Exhibit D-2 clearly shows that the arrears of house tax claimed in the demand notice are of the period after the plaintiff-appellant had become the owner of this property. So, the contention raised that certain arrears of house tax pertained to the period when the Central Government was owner of the property is now not available to the appellant. The only point which needs decision is as to what period of limitation applies to the claim of the Municipal Corporation of Delhi in respect of the arrears of house tax. Section 123 of the Delhi Municipal Corporation Act, 1957, makes it clear that the property taxes are the first charge on the premises on which they are levied. Article 62 of the Limitation Act lays down the period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears of house tax which is a charge on the immovable property is covered by article 132 of the old Limitation Act. Counsel for the appellant had made a reference to Kalu Ram v. New Delhi Municipal Committee [1966] 2 DLT 526, which has dealt with the question with regard to recovery of damages for use and occupation recoverable under section 7 of the Public Premises (Eviction of Unauthorised Occupants) Act and where it was held that only arrears which are not barred by limitation could be recovered. There is no dispute about this proposition of law. Our High Court has followed this in New Delhi Municipal Committee v. Jhangi Ram [1973] RLR (N) 34. The Supreme Court in New Delhi Municipal Committee v. Kalu Ram, AIR 1976 SC 1637; [1976] 3 SCC 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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