Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | House Tax Occupation of building by Military Officer Cantonment Acts |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | House Tax—Occupation of building by Military Officer whether occupation of Central Government—Cantonment Acts, 1924 (20 of 1924), ss. 65, 84 (2), 99(2)—Cantonments (House Accommodation) Act, 1923 (6 of 1923), ss. 5, 6, 7, 11, 12. One-half of bungalow No, 127-B, Bank Road, Ambala Cantt., was taken on lease by the Central Government and was being used by some Military Officer for his residence. The Assessment Committee of the Cantonment Board, Ambala, made an assessment of house-tax but the assessment list was signed Originally by three out of four persons who formed the assessment committee and was signed by the fourth a few days later. The officer hearing the appeal entertained reasonable doubt and made a reference to the High Court under s.84(2) of the Cantonments Act, 1924, for the decision of those questions. The questions referred to the High Court were :—(1) Whether the occupation of the property by a Military Officer amounts‘ to a user thereof for public purposes, (2) Whether the occupation of the Military Officer of the portion of the bungalow appropriated under Act VI of 1923 amounts to its occupation by the Central Government within the meaning of s. 99(2)(f) of the Cantonment Act, 1924.(3) Whether the authentication of assessment list in the present form is valid as required by the provisions of s. 96 of the Cantonments Act, 1924. The High Court answered the two questions in the affirmative and the third in the negative. The opinion of the High Court was that the occupation of the property by the Military officer amounted to user for public purpose and also amounted to occupation by the Central Government and the authentication was valid. Against the decision of the High Court on the second question, the Cantonment Board went in appeal to the Supreme Court on the strength of a certificate granted by the High Court.Held, that the building in question was in occupation of the Central Government through the Military Officer whom it had permitted to reside in it. Where the person entitled to occupy, permits some other person to be in the building, he is in actual occupation through the other person. |
Judge | Hon'ble Mr. Justice K.C. Das Gupta |
Neutral Citation | 1962 INSC 120 |
Petitioner | The Cantonment Board, Ambala Cantt. |
Respondent | Dipak Parkash And Others |
SCR | [1963] 1 S.C.R. 196 |
Judgement Date | 1962-04-08 |
Case Number | 538 |
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