Case Note & Summary
The appellant, Smt. R. Sharada, filed a writ appeal against the order of a learned Single Judge dismissing her writ petition challenging a notice dated 06.05.2019 issued by the Commissioner, City Municipality, Raichur (respondent No.1). The appellant claimed to be the absolute owner of two housing sites in Dhanalaxmi Layout, Raichur, purchased under registered sale deeds dated 27.10.2010. The Commissioner issued a notice under Section 147 of the Karnataka Municipalities Act, 1964, proposing to revise the property tax on the said properties. The appellant contended that the notice was issued without affording her an opportunity of hearing, violating principles of natural justice. The learned Single Judge dismissed the writ petition, leading to the present intra-court appeal. The Division Bench heard the appeal and found that the notice did not provide any opportunity of hearing to the petitioner before revision of tax. The court observed that Section 147 of the Act mandates that the Commissioner shall, before making any revision, give the person affected an opportunity of being heard. Since the notice failed to comply with this requirement, it was held to be invalid. The court set aside the impugned notice and the order of the learned Single Judge, and remitted the matter back to the Commissioner to pass fresh orders after affording a reasonable opportunity of hearing to the petitioner. The appeal was allowed accordingly.
Headnote
A) Municipal Law - Revision of Property Tax - Section 147 of Karnataka Municipalities Act, 1964 - Opportunity of Hearing - The Commissioner issued a notice revising the property tax of the petitioner without providing an opportunity of hearing. The court held that the notice was invalid as it violated the principles of natural justice and the mandatory requirement under Section 147 of the Act. The impugned notice was set aside and the matter remitted back for fresh consideration after hearing the petitioner. (Paras 5-7)
Issue of Consideration
Whether the notice issued by the Commissioner under Section 147 of the Karnataka Municipalities Act, 1964, revising the property tax without affording an opportunity of hearing to the petitioner is valid in law.
Final Decision
The appeal is allowed. The order of the learned Single Judge dated 18.06.2019 in W.P.No.202410/2019 is set aside. The impugned notice dated 06.05.2019 issued by respondent No.1 is also set aside. The matter is remitted back to the Commissioner, City Municipality, Raichur, to pass fresh orders after affording a reasonable opportunity of hearing to the petitioner.
Law Points
- Section 147 of Karnataka Municipalities Act
- 1964
- opportunity of hearing
- revision of property tax
- natural justice
- writ appeal
