Heard Mr. I.H.Iraqi, learned counsel for the petitioner and Mr.Anuj Kumar Srivastava, learned counsel for opposite party no.2. The petitioner is aggrieved with the orders dated 10.12.85 and 12.12.1985 passed by the Administrator, whereby the petitioner's name has been deleted from the municipal records and maintained the name of Triveni Sahai father of opposite party no.3 as shown earlier, being aggrieved with the which he preferred an application to review the order, which has also been rejected by means of order dated 19.2.1986 on the ground that the order passed by the Administrator has already been approved, against which he preferred an appeal before the Chief Judicial Magistrate, Hardoi, who dismissed the same by means of order dated 23.1.1989 on the ground that the appeal was preferred under section 160 of the Municipal Act (hereinafter referred as the Act), whereas under the very section the appeal can be preferred against the assessment and imposition of tax. It is a case of correction of records, therefore, it is covered under section 147(1) (A) of the Act. Thus against section 160 of the Act no appeal lies.
Section 160 of the Act is reproduced hereinunder:- "In the case of a tax assessed upon the annual value of buildings or lands or both an appeal against an order passed under sub section (3) of 143 or under sub-section (3) of Section 147, and, in the case of any another tax, an appeal against an assessment, of any alteration of an assessment, may be made to the district Magistrate, or to such other officer as may be empowered by the State Government in this behalf. Provided that where a Board has been superseded under Section 30 and the District Magistrate has been appointed under clause (b) of section 31 to exercise and perform the powers and duties of the Board, the appeal shall lie to such authority as may be prescribed." In the present case the order was passed under section 147 (1)(a) of the Act, which is also reproduced here-in-under:-
"The board may at any time alter or amend the assessment list-
(a) by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list, or" Upon perusal of the aforesaid provisions, I am of the view that the order passed under section 147(1)(a) is not appealable under section 160, therefore I do not find error in the order impugned. The writ petition is dismissed.
Order Date :- 13.1.2010 GSY