Dismissed

The Dargah Committee, Ajmer v. State of Rajasthan

Supreme Court24 Apr 19611961 INSC 176 · [1962] 2 S.C.R. 2651961 INSC 176

Case brief

AI extract

What is this about?

The Supreme Court held that proceedings for the recovery of municipal repair costs under s. 234 of the Ajmer-Merwara Municipalities Regulation are civil/ministerial in nature, not criminal. Consequently, the Magistrate entertaining such applications is a persona designata and not an inferior criminal court, rendering criminal revision incompetent. The absence of framed rules did not invalidate the

What did the court decide?

Appeal dismissed; criminal revision held incompetent.

What the court decided

The Dargah Committee, Ajmer versus State of… — Municipal and Town Planning | Supreme Court (1962)

¶1

2 S.C.R. SUPREME COURT REPORTS 265

¶2

to murder even although this completed act would not, unless followed by the other acts, result in killing. It might be the beginning of the attempt, but would nonetheless be an attempt".

¶3

This supports our view.

¶4

We therefore hold that the conviction of the appellant under s. 307, Indian Penal Code, is correct and accordingly dismiss this appeal.

¶5

Om Parkas!I v. State of PuHj11.b

¶6

Raghubar Dayal j.

¶7

Appeal dismissed.

¶8

THE DARGAH COMMITTEE, AJMER v.

¶9

April a~.

¶10

STATE OF RAJASTHAN

¶11

(P. B. GAJENDRAGADKAR, K. N. WANCHOO,

¶12

K. C. DAS GUPTA and

¶13

T. L. VENKATARAMA AIYAR, JJ.)

¶14

Municipality-Costs incurred for repairs realisable by Committee as tax-Magistrate entertaining application-If an inferior criminal court-Ajmer-Merwara Municipalities Regulation, r925 (Regulation VI of r925), ss. 222(4), 234.

¶15

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

l ~I ; ~!

~: '•

I '

266 SUPREME COURT REPORTS [1962)

¶20

*z96I* Code,thesaidobjection was upheldandthecriminal revision application dismissed onthatground. c D:irgahA. The question waswhethertheMagistratewhoentertained ommi'" _;mer_theapplicationmadebeforehimbytheMunicipalityunder _St_1of~.th s. 234 oftheRegulation was an inferior criminalcourtunder a• _ayasans._439 oftheCodeofCriminal Procedure,andalsowhetheran applicationunders. 234 couldbemade unlesstherules were framedandtheforms ofthenotice for making a demandunder s.222 were prescribed.
_Held,thattheProceedingsinitiatedbefore a Magistrate under s. 234 of the Ajmer Merwara MunicipalitiesRegulation were merelyinthenatureof recovery proceedingsandnoother questions could be raised inthesaidproceedings.Thenature oftheenquirycontemplatedbys.234 wasverylimited;it_prima _facie_partookofthecharacterof a ministerialenquiryrather thanjudicialenquiryandatthebest could betreatedasa pro- ceeding of a civilnaturebutnota criminal proceedingandthe Magistratewhoentertainedtheapplicationwasnotaninferior criminal court.

z96I
Code,thesaidobjection was upheldandthecriminal revision
application dismissed onthatground.
c
D:irgahA.
The question waswhethertheMagistratewhoentertained
ommi'"
_;mer_theapplicationmadebeforehimbytheMunicipalityunder
_St_1of~.th
s. 234 oftheRegulation was an inferior criminalcourtunder
a•
_ayasans._439 oftheCodeofCriminal Procedure,andalsowhetheran
applicationunders. 234 couldbemade unlesstherules were
framedandtheforms ofthenotice for making a demandunder
s.222 were prescribed.

_Held,thattheProceedingsinitiatedbefore a Magistrate
under s. 234 of the Ajmer Merwara MunicipalitiesRegulation
were merelyinthenatureof recovery proceedingsandnoother
questions could be raised inthesaidproceedings.Thenature
oftheenquirycontemplatedbys.234 wasverylimited;it_prima
_facie_partookofthecharacterof a ministerialenquiryrather
thanjudicialenquiryandatthebest could betreatedasa pro-
ceeding of a civilnaturebutnota criminal proceedingandthe
Magistratewhoentertainedtheapplicationwasnotaninferior
criminal court.

¶21

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 designata 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.

¶22

Held, further, that if the rules were not prescribed as required bys. 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 bys. 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.

¶23

Crown through Municipal Committee, Ajmer v. Amba Lal, Ajmer-Merwara Law Journal, Vol. V, 92, Re Dinbai Jijibhai Khambatta, (1919) I.L.R. 43 Born. 864, V. B. D'Monte v. Band1a Borough Municipality, I.L.R. 1950 Born. 522, Emperor v. Devappa Ramappa, (1918) 43 Born. 607, Re Dalsukhram Hurgovandas, (1907) 6 Cr. L. J. 425 and Municipal Committee, Lashkar v. Shahbuddin, A.LR. 1952 M. B. 48, referred to.

¶24

CRIMINAL APPELLATE JURISDICTION: Criminal Appeal No. 162 of 1959.

¶25

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.

¶26

2 S.C.R. SUPREME COURT REPORTS 267

¶27

N. C. Chatterjee, J. L. Datta and 0. P. Lal, for the appellant.

¶28

Dargah Mukat Behari Lal Bhargava and Naunit Lal, for Coinmittee, Ajm1f' v. respondent No. 2. State of Rajaslhan 1961. April 24. 24. The Judgment of the Court was Court was _ delivered by Gajendragadkar J.

¶29

April 24. 24. The Judgment of the Court was Court was delivered by

¶30

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 intimating 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 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.

¶31

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. Agaimt 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. F.eeling aggrieved by the dismissal of its

¶32

SUPREME COURT REPORTS [1962)

¶33

268

¶34

r961 rev1s10n application the appellant moved the High Court of Judicature for Rajasthan in its revisional Dargah . jurisdiction. Before the High Court, on behalf of Commitl1e. A J"'" 1 h S f u · h Jl respondent , t e tate o .naiast an, as we as res- State of ;·ajasthan pondent 2, a preliminary objection was raised that the criminal revision application filed by the appellant Gajendragadkar J. was incompetent since the Magistrate who entertained respondent 2's application made under s. 234 was 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 whioh 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 Committeee may by notice require the owner of the building, wall or structure to remove t.he 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

¶35

2 S.C.R. SUPREME COU1tT l~EPORTS 269

¶36

;

¶37

under s. 220. Section 222(1) authorises the Committee I96I to recover the cost of the work from the person in dfault. Sub.sctions (2) and (3) of s. 222 then deal Conm1;;,al~jmer with the questwn as to which person should be held v. to be in default, the owner or the occupier; with that State of llajasthan question we are not concerned in the present appeal. . -- Sub-section (4) of s. 222 provides that where anyGa1cndragadkar J. money recoverable by the Committee under this sec. tion is payable by the owner of the property, 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 reuovered 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 Commit. tee 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 Magis. trate 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 the Magistrate was moved by respondent 2. That in brief is the scheme of the material provisions of the Regulation.

¶38

The main argument which Mr. 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 appli. cation made under the said section, it is important to 35

¶39

270 SUPREME COURT REPORTS [1962)

¶40

z96¹ bear in mind that a person in the position of the appellant has no other opportnnity to challenge the Comm~;;t'i"'" vaidity of the n?ticc as well as the validity of the v. claim made agamst him by the Committee. The State of Rajasthan argument is that it would be open to the owner to conLend that the notice issued under s. 153 is in- Gajendragadhar J. vali<l 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.

¶41

If the 11,ssurnption 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 woul<l 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 arc 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 chfLrged thereon. Section 93 provides for appeiLls fLgainst taxation. Section 93(1) lays down, inter alia, tlu1t au appeal against the assessment or levy of any tax under this Regulation shall lie to the Deputy Commissioner or to such officer as may be empowered by the State Government in this behalf. The remaining five sub-sections of s. 93 prescribe t?e 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

¶42

2 S.C.R. SUPREME COURT HEPORTS

¶43

271

¶44

¶45

a tax levied by the Committee, then against the levy r96r of such a tax an appeal would be competent under D h s. 93(1). Mr. Chatterjee argues thats. 93(1) provides commit~;;" Ajmer for an appeal against the levy of a tax, and he draws v.' a distinction between the amount made recoverable State of Rajasthan as if it were a tax and the amount recoverable as a tax. His contention is that the amount which is Gajendragadkar J. recoverable under s. 222(1) is no doubt by fiction deemed to be a tax but against an amount thus deemed to be a tax an appeal would not be competent under 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 deci. sion 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 postu. !ates 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

¶46

272

¶47

SUPREME COURT REPORTS [1962]

¶48

r96i ss. 222, 93 and 226 togeLher the conclusion is inescapable that an a.pp(•al lies under s. 93(1) against the C omnn v,a,•·c""ee, 4 1n1n . demand made bv " the Committee on the owner . of the v. ·· property under E. 22~(1). If that be so, the main, if State of llaJ""'""" not the sole argument, i.:rgcd in support of the liberal constn:ction of s. 234 turns out to be fallacious. Gajendragadka• J. ), ow, looking at s. 234 it is ol"ar that the proceedings initiated before a Magistrate are no more than recovery proceedings. All questions which may legitimately be raised against, the validity of the notice served under s. 15:l or against the validity of the claim made by the Committee under s. 222 can an<l. 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 raisPd in proceedings under s. 234. That is why the nature of the enquiry contemplated by s. 234 is very limited n,nd it primn, facie partakes of the character of a ministerial enquiry rather than judicial CJH]Uiry. In any event it is difficult lo hold thn,t the Magistrate who entertains the applicat,ion is an inferior criminal court. The claim made before him is for the recovery of a tnx and the order prayed for is for the recovery of the tax by distress and sale of the movable propert,y 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, whe~her it is purely ministerial or judicial or quasi-judicial, the Magistrate who entertains the application and holds the enquiry does so bectiuse 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 Procedure. He cannot therefore be regarded as an inferior criminal court. That is the view takon 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 chn,racter of the proceedings before a competent Civil Court contemplated by the proviso. Prima facio such proceedings can be no more than execution proceedings.

¶49

2 S.C.R. SUPREME COURT REPORTS 273

¶50

Mr. Chatterjee also attempted to argue thltt the r96r proceeding8 under s. 234 taken 11.gainst the B·ppellant by ·- respondent 2 Were incompetent. because a Jemand ~,011111tt r nlat•gah i:e, ; I. ;mer has not been made by respondent 2 on the appellant v. in the ~anner prescribed by rule as required by s. 2:4. state of Raja,than It dbes appear that rules have not been framed nuder the Regulation and so no form has been prescribed Gajrndwgadka. J. for makiug a demand under s. 222( 1 ). Therefore tho 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 sa.id to have been made in the manner ·prescribPd by rules A.nd so '1.n application cannot be made under s. 2:34. There are two obvious answers to this routcntion. The first answer is that if t.he revisional application made by the appellant before the High Court was incompaiont this question could not have been urgecl before the High Court because it was part of the merits of the case and so cannot be agitH.ted before us <'ither. As soon as it is held that the Ma.gist.rate was not an inferior criminal court the revisional applicaLion filed by the appellant before the High Court must be d0em· ed to be incompetent and rejected on that. preliminary ground alone. Besides, on the merits we src no subst11.nce in the argument. If the rnlcs are noC pl'Oscrihed thon all that can be sctid is thnt tlfor·o is no form proscribed for issuing a demand notice; tlmt dors not mean that the statutory power conferred on the Commit-ln<' bys. 222(1) to make a demand is UJH'nforc<'able. As a result of the notice served by respondent 2 ag.tinst the appellant respondent 2 was entitled to make the necessary repairs aL its oqst.and malw a domH.nd for l'C· imbursomont of the said cost. That is drn pl:tin cffocl. of the relevant prnvisions ·of the H,<'gulati•)n; and so, an amount which was claimable by vil'ttte of s. 2:22(1) does not cease to be claimable just b<'causo rules h:i.v0 not been framed prescribing tho form for making the said demand. In our opinion, thcrnfnrn, t.he ron(en. tion •hat the applic>tion made under s. 23.J, was in. competent must he rnjbctecl.

¶51

It now remains to consider some dccisio1rn to ,,-hi ch

¶52

274 SUPREME COURT REPORTS [1962]

¶53

i96¹ our attention was drawn. In Grown through Municipal Committee, Ajmer v. Amba Lal (1), the Judicial Cam.'.:~:;•hAJmer Commissioner Mr. Norman held that a Magistrate v.' entertaining an application under s. 234 of the Regu- State of Rajasthan lation is an inferior criminal court. The only reason . -- given in support of this view appears to be that the Ga;endragadkar f. Magistrate before whom an application under the said section is made is appointed 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.

¶54

In Re Dinbai Jijibhai Khambatta (') 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).

¶55

In V. B. D'Monte v. Bandra Borough Municipality(') a :Full Ben.ch 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 jmisdiction 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

¶56

(1) Ajmer-11£erwara Law Journal, Vol. V, p. 92. (2) (1919) I.L.F, 43 Bom. 864, (3) I.L.R. 1950 Bom. 522.

¶57

;

¶58

2 S.C.R. SUPREME COURT REPORTS 275

¶59

decision the matter coming before the High Court in 1961 such revision is of civil nature and so the revisional application would lie to the High Court on its civil side c Da•gahA. an d not on its crnnma , . . J s1 'd e. I . t 1s s1gm . 'fi cant t h at t e h 0111m1ttec, v. ;mer decision in the case of Emperor v. Demppa Ram. state of Rajasthan appa (¹ ) which took a contrary view was not followed.

¶60

In Re Dalsukhram Hurgovandas (') the Bombay 1;ajn1drngadka• J. High Court had occasion to consider t.he nature of the proceedings contemplated by s. 86 of the Bombay District Municipal Act III of 1901. Under the said section a Magistrate is em powered 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.

¶61

The Madhya Bharat High Court had occasion to consider a similar question under s. 153 of the Gwalior Manicipal Act ( 1993 Smt.) in Municipal Committee, Lashkar v. Shahabuddin ('). 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.

¶62

In Mithan Musammat v. The Municipal Board of Agra & Anr., (') 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 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 (⁵ ).

¶63

We have referred to these decisions only to illustrate that in dealing with similar provisions under the

¶64

(1) (19181 43 Born. 607. (2) (1907) 6 C1. L.J. 425,

¶65

(3) A.LR. (39) t952 M.B. 48. (4) I.L.R. (1956) 2 All. 60.

¶66

(5) LL.R. (1950) All. 39>.

¶67

¶68

276 SUPREME COURT REPORTS Ll962]

¶69

r96r municipal law different High Courts seem to have taken the view that Magistrates entertaining recovery c DMgahA. proceedings under the appropriate statutory provi- omnnttee, v. ;mer sions are not inforior criminal courts under the Code State of Rajasthan of Criminal Procedure. Though we have referred to - these decisions we wish to make it clear that we Gajendrngadk"" J. 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.

¶70

The result is the appeal fails and is dismissed.

¶71

Appeal dismissed.

¶72

CHAND! PRASAD CHOKHANI

April 24.

THE STATE OF BIHAR

(S. K. DAS, J. L. KAPUR, nir. HIDAYATULLAH,

¶77

J. C. SHAH and T. L. VENKA'l'ARAMA AIYAR, JJ.)

¶78

Supreme Court-Grant of Special Leave~ Practice-Appeal by Special Leave-Grant of special leave-·-Propriety, if can be questioned at hearing of appeal.

¶79

Sales tax-Orders of Board of Revenue in revision-Orders of High Court-Special leave granted against orders of BoardMaintainability of appeal.

¶80

The appellant firm was assessed to sales tax under the provisions of the Bihar Sales Tax, 1944, for three periods commencing from October l, 1947, and ending on March 31, 1950. Its claim for certain deductions was disallowed, and its applications in revision under s. 24 of the Act to the Board of Revenue, Bihar, were dismissed by three orders dated August 20, 1953, September 3, r953 and April 30, 1954· Under s. 25(1) of the Act the appellant applied to the Board to state a case to the High Court of Patna on certain questions of law, butthe applications were dismissed by order dated August 30, 1954, on the ground that no questions of law arose. The appellant then moved the High Court for requiring the Board to stale a case on the said questions of law. The High Court dismissed the applications in respect of the first two periods of assessment, but by order dated November 17, 1954, directed the Board ~o state a

The Dargah Committee, Ajmer v. State of Rajasthan

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The Dargah Committee, Ajmer v. State of Rajasthan

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