W HIGH COURT OF CHHATTISGARH AT BILASPUR W Review Petition No. 13 of 2009 Post for Order on 8%day of August, 2009. Sd/- Satish K. Agnihotri Jmige Petitioner Municipel Rajnandgaon Versus Respondents National Textile (M.P.) Limited Petitioner/ Applicant/ Intervener Versus Respondents / 1. Nonapplicants Municipal Corporation, Rajnandgaon, through the Commissioner, Municipal Corporation, Rajnandgaon, Distt. Rajnandgaon (C.G.) National Textile Corporation (M.P.) Limited through its General Manager, NTC House, 27 Yashwant Niwas Road, Indore (M.P.) The Asset Sale Committee of NTC (MP) Limited, constituted under the orders of BIFR, through its Chairman and Managing Director, National Textile Corporation Limited, Core IV, Scope Complex, IV, — 7, Lodhi Road, New Delhi 110 003. Shri K. P. Sharma, Officer on Special Duty, Bengal Nagpur Cotton Mills, Rajnandgaon (C.G.) The Union of India, through the Secretary, Govt. of India, Ministry of Textiles, Udyog Bhawan, Rafi Marg, New Delhi 110001. M/s. Shen Zen Properties Private Limited, H.R. 15, Sharma Market, Pul Pehladpur, New Delhi 110 044, through its Managing Director, Shri Rajeev Agrawal. D. S. Dhillon, aged about 50 years, son of Lat Shri S. Ajaib Singh, Civil Construction Work, B— 14, Sector-2, Devendra Nagar, Raipur (C.G.) (Application for Review of the order dated 14.1.2009 passed in W. P. No. 5666/2005) Shri Sanjay K. Agarwal, Advocate for the petitioner. Shri N. K. Vyas, Advocate for the respondents No. 1 to 4. None appears for the respondents No. 5 and 6. ORDER (Passed on this 8“ day of August, 2009) The review petitioner — Municipal Corporation, seeks review of the order dated 14. 1.2009, passed by this Court in W. P. No. 5666 of 2005 ( D. S. Dhillon Vs. National Textile Corporation (MP) Limited 8a others), wherein the review petitioner was Intervener. Learned counsel appearing for the review petitioner would submit that the review petitioner —- Municipal Corporation, mm 3 HIGH COURT OF CHHATTISGARH : BILASPUR Review Petition No. 13 of 2009 w. “Midterm?“ , e Rajnandgaon has t0 obtain Rs. 95,13,108/— towards property tax either from the National Textiles Corporation Limited/ENC. Mills, Rajnandgaon or from M/s Indian Poultry Farm, Rajnandgaon, the auction purchaser ofwthe Mill. During the auction proceedings the review petitioner — Corporation had also tiled objection dated 2.1.2008 (Annexure R/3) before the Registrar (Vigilance)/Authorized Officer for conducting the auction proceedings. This Court by order dated 14th January, 2009 disposed of the W.P.No. 5666/2005 with the observation that the offer of the highest bidder i.e. M/s Indian Poultry Farm, Rajnandgaon was just and proper. The auction report submitted by the Registrar (Vigilance) is accepted and the same shall be confirmed. By filing Writ Petition No. 3441 of 2005 the Bengal Nagpur Cotton Mills questioned the legality and validity of the notice issued by the review petitioner — Corporation, raising demand of Rs. 95,13, 107/— under various heads. This Court by order dated 14.12009 while disposing of the W.P.No. 3441/2005, in the light of the judgment and order dated 14.1.2009 passed in W.P.No. 5666/2005, in para 4 observed as under : “ 4) The respondent No.2 published a public notice in daily newspaper of Rajnandgaon, on 17—7—2005 (Annexure P/ 11) stating that the municipal dues are still pending against the petitioner—mill, therefore, if anybody purchases the land in auction of the petitioner—mill, they shall be held liable for payment of the municipal taxes. Thereafter, on 18.7.2005 respondent No.2 issued a notice to the petitioner-mill for payment of above stated dues, otherwise, the proceedings under the Municipal Corporation Act, 1956 would be Mam resorted to. The reSpondent on 18—7~2005 (Annexure P/ 15) issued a further notice to the petitioner-mill stating that if the Municipal dues were not deposited on or before 30.7.2005, then the land of the petitioner~mill would be acquired. Being aggrieved, the petitioner has filed this petition seeking the above reliefs. ” vzgq On 22.4.2009 two weeks time was granted on the submission of learned counsel appearing for the parties to enable the parties to take steps to settle the dispute with regard to the payment of local taxes, amicably, On 4.5.2009 (Annexure R/5) the Officer on Special Duty for Bengal Nagpur Cotton Mills replied to the Commissioner, Municipal Corporation, Rajnandgaon that in View of the provisions of Section 136 (a) of the Municipal Corporation Act, 1956 the National Textile Corporation is exempted from property tax. Having regard to the facts situation of the case, it is well settled that the first charge on the property in dispute for payment of statutory taxes is on the owner of the property, although it was not argued at the time of hearing of the writ petition. Shri N. K. Vyas, learned counsel appearing for the respondents No. 1 to 4 would submit that the National Textile Corporation is not under an obligation to make payment of statutory property taxes to the Municipal Corporation, Rajnandgaon as the same is exempted from the property tax. The payment of property tax is on the property of the National Textile Corporation, which remained in possession, throughout, under the National Textile Corporation. The question with regard to exemption from payment of property tax to the National Textile Corporation cannot be Thakur decided in review application. However, if any statutory payment is due and payable, in accordance with law, the National Textile Corporation is liable to pay the same from the proceeds obtained on auction sale of the property in dispute In the case on hand, the property in dispute was sold to M/s Indian Poultry Farm, Rajnandgaon, which has been confirmed by this Court by order dated 14th January, 2009, passed in W. P. No. 5666/2005. Accordingly, it is directed that the National Textile Corporation is liable to settle the statutory dues, in accordance with law, by making payment of the same at the earliest. It is clearly stated by the National Textile Corporation that it is still in possession of the sufficient property to discharge the dues outstanding against the National Textile Corporation. 10. In the event grievance of review petitioner still survives, liberty is reserved to the review petitioner i.e. Municipal Corporation, Rajnandgaon, to take recourse to the appropriate forum for recovery of the amount from the National Textile Corporation, in accordance with law. ll. The review petition is allowed to the above extent. No order asto costs. Sdl— Satish K. Agnihotri Judge