Full Judgment Text
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PETITIONER:
THE DARCAH COMMITTEE, AJMER
Vs.
RESPONDENT:
STATE OF RAJASTHAN
DATE OF JUDGMENT:
24/04/1961
BENCH:
GAJENDRAGADKAR, P.B.
BENCH:
GAJENDRAGADKAR, P.B.
WANCHOO, K.N.
GUPTA, K.C. DAS
AIYYAR, T.L. VENKATARAMA
CITATION:
1962 AIR 574 1962 SCR Supl. (2) 265
CITATOR INFO :
R 1966 SC 108 (3)
ACT:
Municipality--Costs incurred for repairs realisable by
Committee as tax--Magistrate entertaining application-If an
inferior criminal court-Ajmer-Merwara Municipalities
Regulation, 1925 (Regulation VI of 1925), ss. 222(4), 234.
HEADNOTE:
On the failure of the appellant to carry out the requisition
by the Municipality to execute certain repairs to its
property the Municipality carried out the said repairs after
giving due notice, the cost of which became recoverable from
the appellant as tax under S. 222(4) of the Ajmer Merwara
Municipalities Regulation. The Municipality applied under
S. 234 Of the Regulation to the Additional Tehsildar and
Magistrate, II Class, Ajmer for the recovery of the amount
of cost incurred by them, and the magistrate passed an order
calling upon the appellant to pay the dues. Against this
order the appellant preferred a criminal revision
application in the court of Sessions judge which was
rejected as there was no ground to interfere in revision.
The appellant then moved the High Court in its revisional
jurisdiction wherein the respondents raised preliminary
objection that the criminal revision application filed by
the appellant was incompetent since the Magistrate who
entertained respondent No. 2 Municipal Committee’s
application under S. 234 was not an inferior criminal court
under S. 439 of the Criminal Procedure
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Code, the said objection was upheld and the criminal
revision application dismissed on that ground.
The question was whether the Magistrate who entertained the
application made before him by the Municipality under s.
234 of the Regulation was an inferior criminal court under
S. 439 Of the Code of Criminal Procedure, and also whether
an application under S. 234 could be made unless the rules
were framed and the forms of the notice for making a demand
under S. 222 were prescribed.
Held, that the Proceedings initiated before a Magistrate
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under S. 234 of the Ajmer Merwara Municipalities Regulation
were merely in the nature of recovery proceedings and no
other questions could be raised in the said proceedings.
The nature of the enquiry contemplated by S. 234 was very
limited; it prima facie partook of the character of a
ministerial enquiry rather than judicial enquiry and at the
best could be treated as a proceeding of a civil nature but
not a criminal proceeding and the Magistrate who entertained
the application was not an inferior criminal court.
Whatever may be the character of the proceedings, whether it
was purely ministerial or judicial or quasi-judicial, the
Magistrate who entertained the application and held the
enquiry did so because he was designated in that behalf and
so he must be treated as a persona designate and not as a
Magistrate functioning and exercising his authority under
the Code of Criminal Procedure. He could not therefore be
regarded as an inferior criminal court.
Held, further, that if the rules were not prescribed as
required by S. 234 of the Regulation then all that could be
said was that there was no form prescribed for issuing a
demand notice, that did not mean that the statutory power
conferred on the committee by s. 222(1) to make a demand was
unenforceable and an amount which was claimable by virtue of
S. 222(1) did not cease to be claimable just because rules
had not been framed prescribing the form for making the said
demand.
Crown through Municipal Committee, Ajmer v. Amba Lal, Ajmer-
Merwara Law journal, Vol. V, 92, Re Dinbai Jijibhai
Khambatta, (1919) I.L.R. 43 Bom. 864, V. B. D’Monte v.
Bandra Borough Municipality, I.L.R. 1950 Bom. 522, Emperor
v. Devappa Ramappa, (1918) 43 Bom. 607, Re Dalsukhram
Hurgovandas, (1907) 6 Cr. L. J. 425 and Municipal
Committee, Lashkay v. Shahbuddin, A.I.R. 1952 M. B. 48,
referred to.
JUDGMENT:
CRIMINAL APPELLATE JURISDICTION: Criminal Appeal No. 162 of
1959.
Appeal by special leave from the judgment and order dated
January 13, 1959, of the Rajasthan High Court in D. B.
Criminal Revision No. 47 of 1957.
267
N. C. Chatterjee, J. L. Datta and C. P. Lal, for the
appellant.
Mukat Behari Lal Bhargava and Naunit Lal, for respondent
No.2.
1961. April 24. The Judgment of the Court was delivered by
GAJENDRAGADKAR, J.-On June 13,1950, the Municipal Committee,
Ajmer, respondent 2, issued a notice against the appellant,
the Durgah Committee, Ajmer, under s. 153 of the Ajmer-
Merwara Municipalities Regulation, 1925 (VI of 1925)
(hereafter called the Regulation) calling upon it to carry
out certain repairs in the Jhalra Wall which was in a
dilapidated condition. The appellant did not comply with
the said requisition and so respondent 2 served another
notice on the appellant under s. 220 of the Regulation inti-
mating to it that the required repairs would be carried out
at the expense of respondent 2 and that the cost incurred by
it would be recovered from the appellant. This notice was
served on July 3, 1950. Even so the appellant took no steps
to make the repairs and so respondent 2 proceeded to get the
repair work done at its expense which amounted to Rs.
17,414. Under s. 222(4) of the Regulation this sum became
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recoverable from the appellant as a tax. A notice of demand
in that behalf was issued on the appellant on April 1, 1952,
and in pursuance of the said notice respondent 2 applied to
the Additional Tehsildar and Magistrate II Class, Ajmer, for
the recovery of the said amount under s. 234 of the
Regulation.
In the proceedings before the learned Magistrate the
appellant raised certain pleas. These pleas were rejected
and an order was passed calling upon the appellant to pay
the dues in question by August 30, 1956. Against this order
the appellant preferred a criminal revision application in
the Court of the Sessions Judge, Ajmer. The learned
Sessions Judge considered the contentions raised by the
appellant and held that the view taken by the Magistrate
cannot be said to be incorrect and so there was no ground to
interfere in revision. Feeling aggrieved by the dismissal
of its
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revision application the appellant moved the High Court of
Judicature for Rajasthan in its revisional jurisdiction.
Before the High Court, on behalf of respondent 1, the State
of Rajasthan, as well as respondent 2, a preliminary
objection was raised that the criminal revision application
filed by the appellant was incompetent since the Magistrate
who entertained respondent 2’s application made under s. 234
",as not an inferior criminal court under s. 439 of the Code
of Criminal Procedure. This preliminary objection was
upheld by the High Court and the criminal revision
application dismissed on that ground. It is against this
order that the appellant has come to this Court by special
leave; and the short question which the appeal raises for
our decision is whether the Magistrate who entertained the
application made before him by respondent 2 under s. 234 was
an inferior criminal court under s. 439 of the Code of
Criminal Procedure. Before dealing with this point it is
relevant to refer to the scheme of the material provisions
of the Regulation. Section 153 confers power on the
Municipality to order removal or repair of buildings which
may be found in a dangerous state. Under this section the
Committee may by notice require the owner of the building,
wall or structure to remove the same forthwith or cause such
repairs as the Committee may consider necessary for the
public safety. This section also empowers the Committee to
take at the expense of the owner any steps which it thinks
necessary for the purpose of averting imminent danger. If
the owner on whom a notice is served under s. 153 complies
with the requisition nothing more need be done. If,
however, the owner does not comply with the requisition
served on him the Committee is empowered to cause the
repairs to be made after six hours notice to the owner under
s. 220. This section provides that whenever the terms of
any notice issued under this Regulation have not been
complied with the Committee may, after six hours’ notice,
cause the act to be done by its officers. As a corollary to
this provision, and indeed as its consequence, s. 222
empowers the Committee to recover the cost of the work done
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under s. 220. Section 222(1) authorises the Committee to
recover the cost of the work from the person in default.
Sub-sections (2) and (3) of s. 222 then deal with the
question as to which person should be held to be in default,
the owner or the occupier; with that question we are not
concerned in the present appeal. Sub-section (4) of s. 222
provides that where any money recoverable by the Committee
under this section is payable by the owner of the property,
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it shall be charged thereon and shall be recoverable as if
it were a tax levied by the Committee on the property. By
sub-section (5) it is provided that the contract between the
owner and the occupier is not affected by this section. It
is under s. 222(4) that a demand notice was served on the
appellant by respondent 2. That takes us to s. 234 which
provides for the machinery of recovery of municipal claims.
This section provides, inter alia, that any tax claimable or
recoverable by a Committee under this Regulation, after
demand has been made therefor in the manner prescribed by
rule, be recovered on application to a Magistrate having
jurisdiction within the limits of the Municipality or in any
other place where the person by whom the amount is payable
may for the time being reside, by the distress and sale of
any movable property within the limits of such Magistrate’s
jurisdiction belonging to such person. The proviso to this
section prescribes that nothing in this section shall
prevent the Committee at its discretion from suing for the
amount payable in any competent Civil Court. It would thus
be seen that the object of making an application to the
Magistrate is to obtain an order from the Magistrate direct-
ing the recovery of the tax claimable or recoverable by
distress and sale of any movable property belonging to the
defaulter. It is under this section that tile Magistrate
was moved by respondent 2. That in brief is the scheme of
the material provisions of the Regulation.
The main argument which Mt-. Chatterjee, for the appellant,
has pressed before us is that in determining the nature of
the proceedings under s. 234 and the character of the
Magistrate who entertains an application made under the said
section, it is important to
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270
bear in mind that a person in the position of the appellant
has no other opportunity to challenge the validity of the
notice as well as the validity of the claim made against him
by the Committee. The argument is that it would be open to
the owner to contend that the notice issued under s. 153 is
invalid or frivolous. It would also be open to him to
contend that the amount sought to be recovered from him is
excessive and that even if the repairs were carried out they
could not have cost as much, and since the scheme of the
Regulation shows that it provides no opportunity to the
owner to raise those contentions except in proceedings under
s. 234 the nature of the proceedings and the character of
the Magistrate who entertains them should be liberally
construed. The proceedings should be deemed to be judicial
proceedings and the Magistrate should be held to be an
inferior criminal court when he entertains the said
proceedings.
If the assumption on which the argument proceeds that the
Regulation provides no other opportunity to the owner to
challenge the notice or to question the amount claimed from
him were sound then there would be some force in the
contention that s. 234 should be liberally construed in
favour of the appellant. But is that assumption right? The
answer to this question would depend upon the examination of
three relevant provisions of the Regulation; they are ss.
222(4), 93 and 226. We have already seen that s. 222(4)
provides that any money recoverable by the Committee under
s. 222(1) shall be recovered as if it were a tax levied by
the Committee on the property and shall be charged thereon.
Section 93 provides for appeals against taxation. Section
93(1) lays down, inter alia, that an appeal against the
assessment or levy of any tax under this Regulation shall
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lie to the Deputy Commissioner or to such officer as may be
empowered by the State Government in this behalf. The
remaining five subsections of s. 93 prescribe the manner in
which the appeal should be tried and disposed of. If the
amount recoverable by respondent 2 from the appellant is
made recoverable as if it were
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a tax levied by the Committee, then against the levy of such
a tax an appeal would be competent under s. 93(1). Mr.
Chatterjee argues that s. 93(1) provides for an appeal
against the levy of a tax, and he draws a distinction
between the amount made recoverable as if it were a tax and
the amount recoverable as a tax. His contention is that the
amount which is recoverable under s. 222(1) is no doubt by
fiction deemed to be a tax but against an amount thus
deem.s. 93(1). We are not impressed by this argument. If
by the fiction introduced by s. 222(4) the amount in
question is to be deemed as if it were a tax it is obvious
that full effect must be given to this legal fiction; and in
consequence just as a result of the said section the
recovery procedure prescribed by s. 234 becomes available to
the Committee so would the right of making an appeal
prescribed by s. 93(1) be available to the appellant. The
consequence of the fiction inevitably is that the amount in
question can be recovered as a tax and the right to
challenge the levy of the tax accrues to the appellant.
This position is made perfectly clear by s. 226. This
section provides, inter alia, that where any order of a kind
referred to in s. 222 is subject to appeal, and an appeal
has been instituted against it, all proceedings to enforce
such order shall be suspended pending the decision of the
appeal, and if such order is set aside on appeal,
disobedience thereto shall not be deemed to be an offence.
It is obvious that this section postulates that an order
passed under s. 222 is appealable and it provides that if an
appeal is made against such an order further proceedings
would be stayed. It is common ground that there is no other
provision in the Regulation providing for an appeal against
an order made under s. 222(1); and so inevitably we go back
to s. 93 which provides for an appeal against the levy of a
tax. It would be idle to contend that though s. 226 assumes
that an appeal lies against an order made under s. 222(1)
the Legislature has for. gotten to provide for such an
appeal. Therefore, in our opinion, there can be no doubt
that reading
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ss. 222, 93 and 226 together the conclusion is inescapable
that an appeal lies under s. 93(1) against the demand made
by the Committee on the owner of the property under s.
222(1). If that be so, the main, if not the sole argument,
urged in support of the liberal construction of s. 234 turns
out to be fallacious. ow, looking at s. 234 it is clear that
the proceedings initiated before a Magistrate are no more
than recovery proceedings. All questions which may legiti-
mately be raised against the validity of the notice served
under s. 153 or against the validity of the claim made by
the Committee under s. 222 can and ought to be raised in an
appeal under s. 93(1), and if no appeal is preferred or an
appeal is preferred and is dismissed then all those points
are concluded and can no more be raised in proceedings under
s. 234. That is why the nature of the enquiry
contemplated by s. 234 is very limited and it prima facie
partakes of the character ’of a ministerial enquiry rather
than judicial enquiry. In any event it is difficult to hold
that the Magistrate who entertains the application is an
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inferior criminal court. The claim made before him is for
the recovery of a tax and the order prayed for is for the
recovery of the tax by distress and sale of the movable
property of the defaulter. If at all, this would at best be
a proceeding of a civil nature and not criminal. That is
why, we think, whatever may be the character of the
proceedings, whether it is purely ministerial or judicial or
quasi-judicial, the Magistrate who entertains the
application and holds the enquiry does so because he is
designated in that behalf and so he must be treated as a
persona designata and not as a Magistrate functioning and
exercising his authority under the Code of Criminal Proce-
dure. He cannot therefore be regarded as an inferior
criminal court. That is the view taken by the High Court
and we see no reason to differ from it. In the present
appeal it is unnecessary to consider what would be the
character of the proceedings before a competent Civil Court
contemplated by the proviso. Prima facie such proceedings
can be no more than execution proceedings.
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Mr. Chatterjee also attempted to argue that the proceedings
under s. 234 taken against the appellant by respondent 2
were incompetent because a demand, has not been made by
respondent 2 on the appellant in the manner prescribed by
rule as required by s. 234. It does appear that rules have
not been framed under the Regulation and so no form has been
prescribed for making a demand under s. 222(1). Therefore
the argument is that unless the rules are framed and the
form of notice is prescribed for making a demand under s.
222(1) no demand can be said to have been made in the manner
prescribed by rules and so an application cannot be made
under s. 234. There are two obvious answers to this
contention. The first answer is that if the revisional
application made by the appellant before the High Court was
incompetent this question could not have been urged before
the High Court because it was part of the merits of the case
and so cannot be agitated before us either. As soon as it
is held that the Magistrate was not an inferior criminal
court the revisional application filed by the appellant
before the High Court must be deemed to be incompetent and
rejected on that preliminary ground alone. Besides, on the
merits we see no substance in the argument. If the rules
are not prescribed then all that can be said is that there
is no form prescribed for issuing a demand notice; that
does not mean. that the statutory power conferred on the
Committee by s. 222(1) to make a demand is unenforceable.
As a result of the notice served by respondent 2 against the
appellant respondent 2 was entitled to make the necessary
repairs at its cost and make a demand for reimbursement of
the said cost. That is the plain effect of the relevant
provisions of the Regulation; and so, an amount which was
claimable by virtue of s. 222(1) does not cease to be
claimable just because rules have not been framed
prescribing the form for making the said demand. In our
opinion, therefore, the contention that the application made
under s. 234 was incompetent must be rejected.
It now remains to consider some decisions to which
274
our attention was drawn. In Crown through Municipal
Committee, Ajmer v. Amba Lal (1), the Judicial Commissioner
Mr. Norman held that a Magistrate entertaining an
application under s. 234 of the Regulation is an inferior
criminal court. The only reason given in sup-port of this
view appears to be that the Magistrate before whom an
application under the said section is made is appointed
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under the Code of Criminal Procedure, and so he is a
criminal court although he is not dealing with crime. That
is why it was held that he had jurisdiction to decide
whether the conditions under which the Municipality can
resort to the Magistrate are fulfilled. Having come to this
conclusion the learned Judicial Commissioner held that a
revision against the Magistrate’s order was competent. In
our opinion this decision does not correctly represent the
true legal position with regard to the character of the
proceedings under s. 234 and the status of the Magistrate
who entertains them.
In Re Dinbai Jijibhai Khambatta (2) the Bombay High Court
held that the order made, by a Magistrate under s. 161(2) of
the Bombay District Municipalities Act, 1901 (Bombay III of
1901) can be revised by the High Court under s. 435 of the
Code of Criminal Procedure. This decision was based on the
ground that the former part of s. 161 was purely judicial
and it was held that the latter part of the said section
though not clearly judicial should be deemed to partake of
the same character as the former part. Thus the decision
turned upon the nature of the provisions
contained in s. 161(2).
In V. B. D’Monte v. Bandra Borough Municipality(1) a Full
Bench of the Bombay High Court, while dealing with a
corresponding provision of the Bombay Municipal Boroughs Act
XVIII of 1925, namely, s. 110, has held that in exercising
its revisional jurisdiction under s. 110 the High Court is
exercising a special jurisdiction conferred upon it by the
said section and not the jurisdiction conferred under s. 435
of the Code of Criminal Procedure. According to this
(1) Ajmer-Merwara Law journal, Vol. V, P. 92.
(2) (1919) I.L.R. 43 Bom. 864.
(3) I.L.R. 1950 Bom. 522.
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decision the matter coming before the High Court in such
revision is of civil nature and so the revisional
application would lie to the High Court on its civil side
and not on its criminal side. It is significant that the
decision in the case of Emperor v. Devappa Ramappa (1) which
took a contrary view was not followed.
In Re Dalsukhram Hurgovandas (2) the Bombay High Court had
occasion to consider the nature of the proceedings
contemplated by s. 86 of the Bombay District Municipal Act
III of 1901. Under the said section a Magistrate is
empowered to hear an appeal specified in the said section;
and it was held that in hearing the said appeals the
Magistrate is merely an appellate authority having
jurisdiction to deal with questions of civil liability. He
is therefore not an inferior criminal court and as such his
orders are not subject to the revisional jurisdiction of the
High Court under s. 435 of the Code of Criminal Procedure.
The Madhya Bharat High Court had occasion to consider a
similar question under s. 153 of the Gwalior Municipal Act
(1993 Smt.) in Municipal Committee, Lashkar v. Shahabuddin
(3). Under the said section an application can be made by
the Municipality for recovering the cost of the work from
the person in default. It was held that the order passed in
the said proceedings cannot be revised by the High Court
under s. 435 because the order is an administrative order
and that there was no doubt that the Magistrate was not an
inferior criminal court.
In Mithan Musammat v. The Municipal Board of Agra & Anr.,
(4) the Allahabad High Court has held that a Magistrate
passing an order under s. 247(1) of the United Provinces
Municipalities Act, 1926 does not do so as an inferior
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criminal court within the meaning of s. 435 of the Code of
Criminal Procedure. To the same effect is the decision of
the Allahabad High Court in Madho Ram v. Rex (1).
We have referred to these decisions only to illustrate that
in dealing with similar provisions under the
(1) (1918) 43 Bom. 607.
(3) A.I.R. (39) 1952 M.B. 48.
(2) (1907) 6 Cr. L.J. 425.
(4) I.L.R. (1956) 2 All. 60.
(5) I.L.R. (1950) All. 392.
276
municipal law different High Courts seem to have taken the
view that Magistrates entertaining recovery proceedings
under the appropriate statutory provisions are not inferior
criminal courts under the Code of Criminal Procedure.
Though we have referred to these decisions we wish to make
it clear that we should not be taken to have expressed any
opinion about the correctness or otherwise of the views
taken by the different High Courts in regard to the
questions raised before them.
The result is the appeal fails and is dismissed.
Appeal dismissed.