IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 1939 of 2001 (M/S) (Old No. 5909 of 2000) [ 1. Nagar Palika Parishad, Haldwani-cum-Kathgodam, District Nainital, Through its Executive Officer 2. Chairman Nagar Palika Parishad, Haldwani-cum-Kathgodam, District Nainital. ...…………. Petitioner Versus 1. Chief Judicial Magistrate, Nainital. 2. Smt. Raj Kaur W/o Shri Karanjeet Singh R/o Sarna Kothi (H.No. 2-24), Bhutia Parao, Haldwani, Distt. Nainital. ...………… Respondents Mr. Ashish Joshi, Advocate for the petitioners. Mr. Lalit Sharma, Advocate for respondent No. 2. Hon’ble Prafulla C. Pant, J. Heard learned counsel for the parties. 2) By means of this petition, moved under Article 226 read with Article 227 of the Constitution of India, the petitioners have challenged the order dated 27.10.1999, passed by Appellate Authority (Chief Judicial Magistrate, Nainital), in Municipal Appeal No. 2 03 of 1998, in which said Authority has fixed annual rental value of the house in question, at Rs. 20,000/-. 3) Learned counsel for the Nagar Palika Parishad, Haldwani submitted that the house in question is situated in Mohalla Bhotia Parao on Haldwani- Kathgodam road, within the municipal limits of Haldwani. The annual rental value assessed by the petitioner for the assessment years 1996-2001, at Rs. 1,25,600/-, from no stretch of imagination, can be said to be unreasonable. Learned counsel for the petitioners further submitted that the respondent No. 2 has let out the property to 43 tenants and, still the Appellate Authority (chief Judicial Magistrate, Nainital) has assessed the annual rental value, at Rs. 20,000/- only. 4) Having considered submissions of learned counsel for the parties and after going through the papers on record, this Court is of the view that the finding recorded by the Appellate Authority in the impugned order is totally perverse, and against the facts and circumstances of the case. The Appellate Authority has accepted the argument of the respondent that the house in question is in the village area. On the other hand, the respondent had pleaded that in the previous years house tax had already been assessed on said house by the Nagar Palika Parishad. It is pertinent to mention here that the Nagar Palika Parishad has no authority to levy 3 house tax in the area outside the municipal limits. (The respondent No. 2 has nowhere pleaded in appeal that the house is beyond municipal limits of Haldwani). 5) In the above circumstances, the impugned order dated 27.10.1999, passed by the Chief Judicial Magistrate, Naintial, in Municipal Appeal No. 03 of 1998, is hereby quashed. The annual rental value assessed by Nagar Palika Prrishad, Haldwani, for the years 1996-2001, at Rs. 1,25,600/- is restored and upheld. The writ petition stands disposed of, accordingly. (Prafulla C. Pant, J.) Dt. August 21, 2009. H. Negi 4