IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.10966 of 2008 Danapur Jan Kalayan Sangharsh Samiti through its General Secretary, Rambabu Prasad, S/o Late Devan Mahto, R/o Mohalla- Sali Chawra, Devan Mahto Path, Danapur, P.O.-Digha, P.S.- Danapur, District- Patna. ……. Petitioner. Versus 1. The State Of Bihar. 2. The Secretary, Department of Urban Development, Government of Bihar, Patna. 3. The Deputy Secretary-cum-Director, Urban Development Department, Government of Bihar, Patna. 4. The Executive Officer, Nagar Parishad, Danapur Nizamat, Patna. 5. The Chairman, Nagar Parishad, Danapur Nizamat, Patna. …….. Respondents. For the petitioner : Mr. Jitendra Kr. Roy, Advocate. For the State : Mr. Sunil Kumar, AC to GA-IV. For the Danapur Nagar Parishad: Ajat Shatru, Advocate. ----------- 2. 22.11.2010 1. Heard learned counsel for the petitioner, learned counsel for the State of Bihar and its authorities as well as learned counsel for Nagar Parishad, Danapur Nizamat, Patna. 2. This writ petition has been filed by Danapur Jan Kalayan Sangharsh Samiti challenging letter dated 30.07.2005(Annexure-1) issued by Deputy Secretary, Urban Development Department, Government of Bihar, Patna as well as letter dated 24.02.2006(Annexure-4) issued by Nagar Parishad, Danapur Nizamat by which classifications of road and holding tax were revised. 3. The grievance of the petitioner is that on 26.05.2005(Annexure-2A) the Commissioners of Nagar Parishad, Danapur Nizamat in their meeting decided that since 1976 there had not been any revision of taxes and hence a fresh chart was 2 prepared classifying the roads, holdings and for tax fixation on the basis of square feet. The said chart had been accepted in the said meeting. 4. Learned counsel for the petitioner submits that letter dated 20.06.2005 (Annexure-2) was issued by the Executive Officer, Nagar Parishad, Danapur Nizamat to the Deputy Secretary, Urban Development Department, Government of Bihar but in that letter the chart approved in the meeting of the Nagar Parishad, Danapur Nizamat was not included rather a different chart (Annexure-2B) was included which was never passed by the Nagar Parishad and the Government of Bihar vide its Memo dated 30.07.2005(Annexure-1) approved the chart sent by the Executive Officer of the Nagar Parishad, Danapur Nizamat. 5. Learned counsel for the petitioner further submits that this approved chart was also modified by the authorities of the Nagar Parishad, Danapur Nizamat in their notification dated 24.02.2006 (Annexure-4) and thereafter a letter was sent by the Executive Officer of the Nagar Parishad, Danapur Nizamat 22.03.2006(Annexure-5) requesting the Deputy Secretary, Urban Development Department to modify the approval as per the notification of the Nagar Parishad, Danapur Nizamat dated 24.02.2006(Annexure-4). Learned counsel for the petitioner submits that no order was passed on the said letter and only on 30.07.2007 a letter was issued by the Government of Bihar through the Deputy Secretary, Urban Development Department dated 30.07.2007 (Annexure-1A) directing that the taxes should be levied 3 as per its earlier approval dated 30.07.2005(Annexure-1). Learned counsel for the petitioner avers that the power of renewal of taxes and preparation of chart is under the authority of the Nagar Parishad, Danapur Nizamat and the State Government cannot alter and modify the same rather if the Nagar Parishad, Danapur Nizamat has passed any such notification with respect to modification, it has to be approved by the State Government under section 82 of the Bihar Municipal Act, 1922. 6. So far the provision of Section 82 of the Bihar Municipal Act, 1982 is concerned, no doubt the power lies with the Commissioners of the Nagar Parishad to impose taxes and fees within the limits of the Parishad, but that can be done only after the sanction of the State Government and any modification in the tax structure shall be subject to the approval of the State Government. Although no indication is given in the proviso to Section 82(1) of the Act with respect to the circumstances under which approval is to be granted, but the State Government has the powers of control over the municipalities as is apparent from Chapter XIII of the Act. Furthermore when there is a specific provision in the Act which requires sanction from the State Government for the rates of taxes fixed by the Nagar Parishad, a clear guideline is given to the Parishad with respect to the control of the State Government as a legislative policy. 7. From the facts and circumstances of this case as well as the specific averments of the parties and the materials on record it is quite apparent that the recommendation sent by the 4 Executive Officer, Nagar Parishad, Danapur Nizamat dated 20.06.2005(Annexure-2) and the taxation chart (Annexure-2B) annexed therewith was the same as had been passed by Nagar Parishad, Danapur Nizamat in its meeting on 26.05.2005(Annexure-2A). The petitioner has failed to prove by any valid materials that the chart passed in the meeting of Nagar Parishad on 26.05.2005 was different nor any such chart has even been produced by the petitioner. 8. In the said circumstances, if a taxation chart had been recommended by the Nagar Parishad, Danapur Nizamat in the meeting of its Commissioners and approved by the State Government, it was incumbent upon the Nagar Parishad, Danapur Nizamat to implement that chart and there was no occasion at all to again revise the tax rate immediately thereafter and sent it for approval of the Government of Bihar in that connection. In the said circumstances the State Government was quite justified in calling for a report vide letter dated 06.07.2007 (Annexure-G1 of the counter affidavit) for collecting information with regard to the proposed modification of rate of holding tax and only thereafter order dated 30.07.2007 (Annexure-1A) was passed as there was no occasion for changing tax structure and restricting the revenue for no obvious reasons. 9. In the said circumstances this court does not find any merit in this writ petition, which is accordingly. Sujit (S.N.Hussain,J.)