AIR 1951 NAGPUR 47(2)

Nagpur High Court

Hon'ble Judge(s): V. R. Sen, Deo , JJ

(A) C.P. and Berar Municipalities Act (2 of 1922) , S.57(3), S.66— Municipalities - Supersession of Municipal Committee - Effect - Power of officer incharge to impose and revise taxation. The vacating of offices by the members of a Municipality on its supersession under sub-cl. (a) of S. 67 (3) for the period of supersession does not operate to dissolve the committee but only to suspend it during the period of supersession and the committee is reconstituted u/s. 57 (4) on the expiry of that period. The reconstituted body is in all respects identical with the old one regarding it powers and duties. Supersession is thus nothing more than @page-Ngp48 dismissal of councillors followed by the appointment of a custos to discharge all the powers and duties of the committee till the reconstitution of the committee. Thus the Municipal Committee is dormant during the period of its supersession and the custos (officer-in-charge) appointed by the Provincial Govt. exercises all the powers and performs all the duties conferred and imposed by the Act on the Muncipal Committee.(Para 8) Where a municipal corpn. is created the power of taxation is vested in it as an essential attribute for all the purposes of its existence unless its exercise be in express term prohibited.(Para 9) On a....