Law:

Section:

(a) Cantonments Act (II of 1924)--- ----Ss. 71, 84 & 250---Tax imposed by the Cantonment Board---Appeal to District Judge---Scope---Applicant approached Defence Housing Authority for execution of lease and he was directed to obtain NOC from Cantonment Board with regard to payment of house tax, conservancy tax and water charges---Applicant moved application before the Executive Officer of Cantonment Board for issuance of bills with regard to arrears of tax as well as current taxes in the name of previous owner---Requests of applicant were not granted and instead of taking an action on the application, matter was referred to Judicial Magistrate for proceedings under S.250 of Cantonments Act, 1924---Cantonment Board did not resolve the issue and insisted upon the applicant and previous owner to pay taxes and water supply was disconnected---Applicant filed appeal before the District Judge and prayed for direction for cancellation of previous bills and for issuance of fresh bills---District Judge accepted the prayer of applicant and also passed directions to the Cantonment Board to pass orders in such like cases within six months of the receipt of applications without fail---Validity---Applicant filed appeal to the District Judge without following procedure provided under S.71 of Cantonments Act, 1924---Appeal by an aggrieved person could be filed only against the final and authenticated assessment of taxes or against the refusal to refund any tax---District Judge without determining its jurisdiction and satisfying about the maintainability and legality of the appeal had entertained the same---No notice for transfer of property had been given to the Cantonment Board---Non-compliance of such requirement had rendered the application of applicant ineffectual and of no consequences---When law required a thing to be done in a particular manner then same should be done in that manner otherwise the same would be deemed illegal---No one could be allowed to plead ignorance of law to justify taking a course for alleviating his problems which was alien to the relevant law---Applicant had no locus standi to file appeal before the District Judge who assumed the jurisdiction…

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