Can Municipal Corporation seal the premises and disconnect its electric supply if property tax regarding that property is unpaid?

The only provision under the Act which provides the manner in which the corporation could recover the property taxes is found in Section 128 of the Act. For ease of reference the same is reproduced here:“ 128. Manner of recovering municipal taxes.

A municipal tax may be recovered by the following

processes in the manner prescribed by rules: –

(1) by representing a bill,

(2) [***],

(3) by distraint and sale of a defaulter's movable

property,

(4) by the attachment and sale of a defaulter's

immovable property,

(5) in the case of octroi and toll, by the seizure and sale

of goods and vehicles,

(6) in the case of property tax by the attachment of rent

due in respect of the property,

(7) by a suit.”{Para 3}

4. The Taxation Rules as provided in Chapter VIII of Schedule D to the Act(Rules) also does not in terms indicate any power in the Respondent Corporation to seal the defaulting property and disconnect the electric  supply to it for recovery of property taxes.

5. As none of the aforesaid provisions in the Act and the Rules indicate any power in the corporation to seal the defaulting property and/or disconnect the supply of electricity to the defaulting property, we asked Mr. Patil the learned counsel of the Corporation, the source of its power to seal the property and disconnect electricity supply to be defaulting property. Mr. Patil, the learned counsel appearing for the Corporation did concede there is no specific power in the Act and/or the Rules which

entitles the Corporation to seal and disconnect the electric supply to the defaulting property. He submits that it is incidental to the Corporation's power to sell the property under Rule 47 of the Rules after attachment under Section 42 of the Rules. In this case there has been no attachment of the defaulting property, so no question of any sale or exercise of incidental power can arise. In any event, a power to seal and disconnect electric supply is a very drastic power which would make defaulting property unusable only because the property taxes have not been paid.

The action of sealing the defaulting property and cutting of its electric supply is consequently without jurisdiction as it is not supported by any provisions of law. The Act and the Rules thereunder provides the manner in which the property taxes in respect of the property is to be recovered by the Corporation and the Corporation and its officers are bound to strictly follow the provisions of the Act and Rules and not read into the provisions/powers which are not explicitly found in the statute so as to clothe themselves with powers which they do not possess.

6. In the above view, the impugned sealing of the 15 mobile towers as well as disconnecting of electric supply by the respondent no.1Corporation is completely without jurisdiction. In the above view, we direct the corporation to forthwith reconnect the electric supply as well as deseal the subject 15 mobile towers. The same should be done latest by this evening.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.3367 OF 2017

ATC Telecom Infrastructure Private Limited . Vs Nashik Municipal Corporation

CORAM: M. S. SANKLECHA &

A. K. MENON, JJ.

DATE : 21st MARCH, 2017

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Water and electricity supply form a part of right to life under Article 21 of Constitution : Himachal Pradesh HC

 The question that falls for consideration is whether the petitioner, as an interim measure, be allowed the basic amenities of water and electricity. There is no gain in saying that potable water or electricity are integral part of Right to Life within the meaning of Article 21 of the Constitution of India. These are basic necessities for human being and can well be termed as essentials of human rights. If the title dispute, owing to the prescription of right to appeal under the Statute remains pending for considerable long period, we see no reason to deny the petitioner's family the basic amenities of water and electricity, subject to their payment of requisite charges. It goes without saying that in the event of petitioner's having failed to prove his right to retain the possession, both facilities will also go alongwith the residential house.

In the High Court of Himachal Pradesh at Shimla

(Before Surya Kant, C.J and Ajay Mohan Goel, J.)

Madan Lal v. State of Himachal Pradesh

CWP No. 2454 of 2018

Decided on October 22, 2018

Citation: 2018 SCC OnLine HP 1495

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