Jagarnath Mandal @ Jaganath Mandal v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Letters Patent Appeal No.1197 of 2018 In Civil Writ Jurisdiction Case No.5915 of 2015 ====================================================== Jagarnath Mandal @ Jaganath Mandal, Son of late Ram Sundar Mandal resident of Mohalla - Yamuna Babu Phulwari, P.S.- Town , District Begusarai. ... ... Appellant/s

Versus

1.

The State of Bihar.

2.

The Collector, Begusarai.

3.

Municipal Commissioner, Begusarai, Municipal Corporation, Begusarai. ... ... Respondent/s ====================================================== Appearance :

For the Appellant/s :

Mr. Manoj Kumar Sinha, Adv.

For the Respondent/s :

Mr. Yogendra prasad sinha -AAG7 ====================================================== CORAM: HONOURABLE MR. JUSTICE ASHUTOSH KUMAR and HONOURABLE MR. JUSTICE ANJANI KUMAR SHARAN ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE ASHUTOSH KUMAR) Date : 28-02-2022 Heard Mr. Manoj Kumar Singh, learned advocate for the appellant and Mr. Rakesh Ambastha for the State. The appellant had come up with a request before the learned Single Judge for directing the Municipal Commissioner, Begusarai Municipal Corporation, to accept the municipal tax of the holdings of the petitioner for the years 2012-13, 2013-14 and 2014-15 without interest or fine.

It was the case of the appellant that he had been paying the municipal tax regularly up-till 2011-12 whereafter, nobody came to collect the municipal tax and, precisely, for this reason,

Patna High Court L.P.A No.1197 of 2018 dt.28-02-2022 2/2 the tax could not be deposited for which the blame could not have been saddled upon the appellant solely.

The learned Single Judge rejected the aforesaid contention on the ground that the appellant had been a defaulter in payment of municipal tax and there was nothing on record to indicate that somebody from the Corporation, who used to collect tax from the appellant, did not collect the same for three consecutive years.

The learned single Judge took note of the fact that law permits levy of fine for non-payment or delayed payment of municipal tax and such authority of the Corporation could not have been undermined by an order passed under the writ jurisdiction. There is no reason for us to interfere with the order passed by the learned Single Judge.

The appeal stands dismissed.

(Ashutosh Kumar, J) ( Anjani Kumar Sharan, J) rishi/- AFR/NAFR NAFR CAV DATE NA Uploading Date 08.03.2022 Transmission Date