ORDER
Raveendran, J.
1. In this petition, the constitutional validity of sub-section (5) of Section 11 of the Karnataka MunicipalCorporations Act, 1976 ('the Act' for short) is challenged. Section 11 deals with the constitution of Standing Committees and subsection (5) prescribes the term of office of the members of the Standing Committees as oneyear from the date of their election.
2. Second respondent is the Corporation established for the City of Hubli Dharwad (hereinafter referred to as the 'Corporation'). At the elections to the three Standing Committees held on 30-6-1992. first petitioner was elected as a member of Standing Commitee of Public Health; Second and third petitioners. were elected as members of Taxation and Finance committee and the fourth petitioner was elected as a member of Works Committee. At the elections to elect Chairman of the said three committees, petitioners 1, 2 and 4 were respectively elected Chairman of the said Committees.
3. Respondents 5, 6 and 7 are the elected members of the Taxation Appeals committee of the Second Respondent. While the term of the office of the three Standing Committees, that is, Taxation and Finance Committee, Public Health committee and Works committee is fixed as one year under Section 11(5) of the Act, the term of Office of the Chairman and members of the Taxation Appeals committee is fixed as 30 months under Section 146(A)(2). The petitioners contend that the Taxation Appeals committee is similar to and on par with the three Standing Committees and by providing a 30 months period as the term of office of Chairman and Members of Taxation Appeals committee and providing the term of office of Members of the three Standing committee as 12 months, equals have been treated unequally and therefore Section 11(5) of the Act providing for term of one year is violative of Article 14 of the Constitution and therefore liable to be struck down. Consequently, the petitioners, as members of the three Standing . Committees seek as declaration that they are entitled to hold office for a term of office of 30 months, as in the case of the members of Taxation Appeals Committee. The petitioners-' have also sought quashing of the Notification dated 20-5-1993 regarding election of members to the three Standing Committees.
4. The Corporation, in its objections has contended that the three Standing Committees constituted under the Act are different from the Taxation Appeals Committee; thatthe Government of Karnataka promulgated the Karnataka Municipal Corporation (Second Amendment) Ordinance, 1992 (Karnataka Ordinance No. 12 of 1992) inserting a new section relating to Taxation Appeals Committee, as Section 146A, which came into force with effect from 28-9-1992; that under sub-section (2) of Section 146A, the term of office of the Chairman and Members of the Taxation Appeals committee was fixed as one year; that the Government subsequently Promulgated the Municipal Corporation (Amendment) Ordinance, 1993 (Karnataka Ordinance No. 4 of 1993) by which while repeating the Ordinance 12 of 1992, a new Section 146A was inserted providing for Taxation Appeals committee and sub-section (2) thereof provides the term of office of the Chairman and the Members of the Taxation Appeals committee as 30 months from the date of their elections. Ordinance 4 of 1993 was deemed to have come into existence with effect from 28-9-1992; that having regard to the nature of the work entrusted to the Taxation Appeals committee and the functions that are required to be discharged by the members of the said Committee, the legislature in its wisdom has fixed the term of office as 30 months; that as the constitution and functions of the Standing Committees are different from the Taxation Appeals Committee, the Taxation Appeals committee cannot be treated as similar to and on par with the Standing Committees, and hence the question of the Committees being treated as equal and providing identical periods of terms of office does not arise; and consequently providing different periods as terms of office of the Standing Committees and Taxation Appeals committee does not violate Article 14 and the grievance of the petitioners is unwarranted.
5. It is necessary to refer to some of therelevant provisions of the Act to decide the validity of sub-section (5) of Section 11 of the Act.
5.1 Chapter III deals with the Municipal Authorities. Section 6 provides that the Corporation (that is a Corporation established under the Act), the Standing Commit-tee and the Commissioner shall be the Municipal Authorities of the Corporation, charged with carrying out the provisions of the Act.
5.2 Section 11 deals with the Standing Committees. Sub-section (1) of Section 11 provides that there shall be three Standing Committees in the case of Corporations other than the Corporation of the City of Bangalore, namely -- (a) the Standing committee for Taxation and Finance; (b) the Standing committee for Public Health; and (c) the Standing committee for works. Sub-section (2) of Section 11 provides that each Standing committee shall consist of seven Councillors of the Corporation elected at its first meeting after the general elections and at the first meeting in the same month in each succeeding year. Sub-section (3) provides that no Councillor shall be a member of more than one Standing committee at the same time. Sub-section (4) provides that Mayor and Deputy Mayor shall be ex-officio members of all the Standing Committees, but without the right of voting.
5.3 Sub-section (5) provides that the term of office of the Standing committee shall be one year from the date of their election. The said sub-section is extracted below:
'11. STANDING COMMITTEES :
(1) XXX XXX XXX (2) xxx xxx xxx (3) xxx xxx xxx (4) xxx xxx xxx (5) The term of office of the members of the Standing committee shall be one year from the date of their election. A person shall cease to be a member of the Standing committee if he ceases to be a councillor or if he absents himself without the permission of the Standing committee for three consecutive meetings of the standing committee.
xxx xxx xxx 5.4 Section 12 provides that each Standing committee shall elect one of its members as Chairman.
5.5 Section 13A provides that in addition to the each Standing committee specified in S. 11, there shall be a Social Justice committee of the Corporation consisting of Mayor and six other members elected by the Councillors belonging to the schedule castes and scheduled tribes and women councillors from among themselves.
5.6 Section 20 deals with the power to make rules regarding election of Mayor, Deputy Mayor and Members and Chairman of Standing Committees.
5.7 Chapter V deals with the powers and functions of the Corporation and other authorities. Section 62 enumerates the functions of Standing Committees. The functions of the Standing committee for taxation and finance are provided in sub-sec. (I) which reads as follows :
'The Standing committee for Taxation and finance shall deal with all matters relating to finance, taxation, accounts and audit and all other matters not specifically assigned to the Standing committee for public health or the Standing committee for works, which are required to be dealt with by or under this Act.' Functions of the Standing Committees for public health and works are provided in sub-sec. (2) which reads thus :
'(2) The Standing committee for public health deal with all matters relating to public health and sanitation.
The Standing committee for works shall deal with all matters relating to public works, town planning and improvement.'
Sub-section (4) provides that the Corporation shall, by regulations framed for the purpose, determine the powers and duties of each. Standing Committee, not specifically provided for in the Act and may by regulations provide for a conference of two or more Standing Committees or for the appointment out of such committee of a joint committee for any purpose in respect of which they may be jointly interested.
In addition to the powers conferred under sub-sec. (1) and the regulations framed undersub-section (4) the other powers and duties of the Standing committee for Taxation and Finance are enumerated in sub-sec. (5) which include supervising the utilisation of budget grants conducting monthly audits and checking monthly abstracts of receipts and disbursements.
Under Section 74, the Standing committee have power to require Commissioner to produce documents and furnish returns. Sub-sections(1) and (2) which are relevant are extracted below:
'74 : The Corporation or a Standing committee may require Commissioner to produce documents and furnish returns, reports, etc. - (1) Save as otherwise provided in sub-sec. (3), the Corporation or a Standing committee may at any time require the Commissioner,--
(a) to produce any record, correspondence, plan or other document which is in his possession or under his control as Commissioner, or which is recorded or filed in his office or in the office of any corporation officer or servant subordinate to him;
(b) to furnish any return, plan estimate, statement, account or statistics concerning or connected with any matter appertaining to the administration of this Act;
(c) to furnish a report by himself or to obtain from any officer subordinate to him and furnish, with his own remarks thereon, a report upon any subject concerning or connected with the administration of this Act.
(2) Except as is hereinafter provided, every such requisition shall be complied with by the Commission without unreasonable delay; and it shall be incumbent on every corporation officer and servant to obey any order made by the Commissioner in pursuance of any such requisition;
Provided that if, on such requisition as aforesaid being made, the Commissioner shall declare that immediate compliance therewith would be prejudicial to the interests of the corporation or of the public, and shall if so required by the corporation or the Standing Committee, as the case may be, referthe question to the Mayor whose decisionshall be final.'
6. Thus the three Standing Committees are, 'Municipal Authorities' of the Corporation constituted to discharge the functions specified in S. 62, so as to carry out the provisions of the Act. On the other hand, the Taxation Appeals committee is neither a 'Standing Committee' nor a 'Municipal Authorities' as defined under S. 6. Before the introduction of S. I46A the Constitution of the Taxation Appeals committee was governed by R. 18 of the Taxation Rules in Sch. III of the Act which reads as follows :
'When an objector is dissatisfied with the order passed by the Commissioner under sub-rule (3) of Rule 17 he may within fifteen days from the date on which such order was sent by post appeal against it to a committee called the Taxation Appeals committee consisting of three members of the Corporation elected by it, the Chairman of which committee will also be elected.'
Section 146A dealing with Taxation Appeals Committee, came to be incorporated with effect from 28-9-1992. Sub-Section (1) provides for Constitution of Taxation Appeals committee and it is extracted below:
'Taxation Appeals Committee: (1) There shall be a Taxation Appeals committee foreach Corporation consisting of three members including the Chairman elected from amongst the Councillors af the first meeting of the Corporation after the general election and at a subsequent meeting held immediately before the expiry of term of office of the Chairman and members of the Taxation Appeals Committee, according to the prin-principles of proportionate representation by means of the single transferable vote.'
Sub-section (2) provides for term of office of the Chairman and members of Taxation Appeals committee and it is below :
'(2) The term of office of the Chairman and members of the Taxation Appeals committee shall be thirty months from the date of their election. A person ceases to be a Chairman or members of the Taxation Appeals committee if he ceases to be a Councillor or if he absents himself without the permission of the committee for three consecutive meetings of the Committee.'
Sub-section (5) provides that the functions, powers and duties of the Taxation Appeals committee shall be as specified in Schedule III. Rule 18 of Schedule III makes it evident that the only power of the Taxation Appeals committee is to consider the appeals filed by the assesses objectors who are dissatisfied with the orders of assessment of tax passed by the Commissioner under Rule 17(3). For the said purpose, the Taxation Appeals committee shall have all the powers of the Standing Committees under sub-sections (1) and (2) of Section 74 and all requisitions made by the Taxation Appeals committee shall be treated as if they were made by a Standing Committee.
Sub-sec. (6) makes the provisions of S. 20 and the Rules made thereunder, regarding elections of the members of the Standing Committees and determination of disputes relating to such elections and filling of vacancies, shall mutatis mutandis apply in respect of election of Chairman and Members of Taxation Appeals committee and filling of vacancies.
7. A comparative study of.the provisions relating to Standing committee and Taxation Appeals Committee, disclose several basic differences. The main differences arc tabulated below:--
Standing Committees. Taxation Appeals
(Taxation & Finance, Committees
Public Health and
Works Committee).
1. Standing Committees are Municipal Taxation Appeals committee is not a
Authorities of the Corporation charged Municipal Authority, but only a Com-
with the powers and function of carrying mittee constituted to hear appeals relating
out the provisions of the Act. to assessment of properties, passed by the
Commissioner under Rule 17(3) of the
Taxation Rules.
2. Standing Committees consist of Taxation Appeals committee consists
several Councillors as members, with of only three members including the
the Mayor and Deputy Mayor as Ex. Chairman.
Officio members.
3. The term of Office member of Standing Term of office of Chairman, member of
committee is 12 months. Taxation Appeals committee is 30
months.
4. The members of Standing committee The Chairman of the Taxation Appeals
are elected by the Corporation and there- committee is elected by the Corporation
after each Standing committee elects its along with the other two members.
Chairman.
5. Functions of the Standing committee The only function of the Taxation
which are enumerated in S. 62 show that Appeals committee is to hear appeals
they decide matters of policy of the under Rule 18 of the Taxation Rules in
Corporation and supervise all matters Schedule III.
falling under their respective jurisdiction.
In addition to the said powers, under
S. 444, the Standing Committees exercise
certain appellate powers.
6. The decisions of the Standing Com- The orders in appeal passed by the
mittee in its appellate jurisdiction are final Taxation Appeals committee are subject
as provided in S. 444(3). to revision by the Divisional
Commissioner of the Revenue Division under Rule 19 and
subject to appeal to the
District Court under Rule
20 of the Taxation Rules.
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8. The only contention put forward by the learned counsel for the petitioners is that Taxation Appeals committee is similar to and on par with the Standing Committees and therefore the members of these Committees should be treated equally, by providing for a 30 months term of office for the members of the Standing committee also, as in the case of Taxation Appeals Committee. This contention assumes, according to us, wrongly, that(a) the Taxation Appeals committee is similar to the three Standing Committees; and(b) that in regard to different Committees of the Corporation, the Legislature is bound to prescribe the said term of office and cannot prescribe different periods, as term of office. Itis sufficient for the disposal of this petition, to examine the correctness of the first assumption.
9. The differences enumerated above disclose that a Taxation Appeals committee is not similar to or equated with any of the three Standing Committees. The three Standing Committees are charged with the duty and function of carrying out the provisions of the Act and to deal with matters of policy and supervision of the work of the respective departments of the Corporation; and incidentally the Standing Committees have certain appellate powers as provided in S.444. On the other hand, the only power of the Taxation Appeals committee relates toappeals in regard to taxation (assessments). The legislature in its wisdom thought fit to provide a term of 30 months to the Chairman and members of Taxation Appeals Committee, obviously, having regard to the nature of functions discharged by the Taxation Appeals Committee. As the Taxation Appeals committee will have to hear appeals against the orders regarding property assessment which involves several hearings, too frequent changes in the Taxation Appeals committee will delay and disrupt the hearing and disposal of appeals. Another aspect that may be noticed is that while a member of a Standing committee cannot simultaneously be a member of another Standing Committee, he can however be elected as a member/ Chairman of the Taxation Appeals Committee. As the Taxation Appeals committee is not similar to nor on par with the Standing Committees, either in its constitution or in its functions, the argument that they should have a similar term of office will not hold good. Consequently providing 30 months as the term of office, for the Chairman and members of the Taxation Appeals Committee, cannot be termed as discriminatory; nor can it be said that Section 11(5) providing that the term of office, of members of Standing Committees, shall be 12 months, is violative of Article 14 of the Constitution. We are, therefore, of the view that there is absolutely no merit in the contention that Section 11(5) of the Act prescribing one year as term of office in regard to members of the Standing committee suffers from any constitutional invalidity. Consequently the petitioners are not entitled to any of the reliefs claimed in the petition which are all based on their contention that the members of the Standing Committees shall have a term of office equivalent to that of Taxation Appeals Committee.
The writ petition is accordingly rejected.
10. Petition dismissed.