Law: Cantonments Act (II of 1924)

Section: 64, 87(b), 84

(a) Cantonments Act (II of 1924) Ss. 64 & 87(b) read with S. 84-Assessment of rental value-Appeal Deposit of amount of tax in dispute-Condition precedent for filing appeal against assessment Question whether right of appeal not an adequate remedy being one of fact and amount of tax being comparatively small--Supreme Court declined to interfere with discre tion exercised by High Court against appellant. (Appeal (civil)]. (b) Cantonments Act (II of 1924) Ss. 64, 84 & 87(b)-Assessment-Contention that appellant could not have challenged illegality of assessment in appeal on ground of same being retrospective Held Contrary to plain language of S. 84-Appellant not contending such point in his reply to Cantonment Board notice nor raising such point in his appeal before District Magistrate, contention not permissible at appeal stage in Supreme Court. Date of hearing : 7th March, 1981.                                                                                                                 JUDGMENT DORAB PATEL, J.-The dispute in this appeal is about the annual value under section 64 of the Cantonments Act, 1924 (hereinafter called the said Act) of a hotel in Rawalpindi which is run by the appellant. As the appellant was aggrieved by the assessment made by the Assessment Committee of the Cantonment Board, he had filed an appeal before the District Magistrate under section 84 of the said Act. He did not, however, deposit the amount due from him, therefore, the appeal was dismissed by the District Magistrate on the ground that it was hit by section 87(b) of the said Act. Therefore, the appellant filed a writ petition in the Lahore High Court which was dismissed on the short ground that it was not maintainable, because his appeal had been rightly dismissed for breach of the mandatory provisions of section 87(b) of the said Act. The appellant challenged the dismissal of his writ…