KULTAR SINGH PABLA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This judgment shall dispose of Civil Writ Petitions No. petitions No. 487 of 2006, 16669, 16681 and 16682 of 2009 and 799 of 2010, as the common question of law and facts and also the properties as well as the petitioners involved therein are the same.

(2.) Brief facts giving rise to the present petitions are that the petitioners are co-sharers in the properties assessed to the house tax by the Municipal Council, Hoshiarpur. They had rented out certain portion of those properties to H.D.F.C. Bank, M/s. Fullerton India Credit Co. Ltd., Bhartiya AXA Life Insurance Co. Ltd. and Reliance General Insurance Co. It is averred in the writ petitions that Municipal Council, Hoshiarpur has levied house tax on these properties owned by the petitioners on the basis of actual rent received by them whereas the house tax ought to have been assessed on the basis of fair rent. Hence these writ petitions, wherein vires of amended Section 3(1)(b) of the Punjab Municipal Act, 1911 (for short 'the Act of 1911') have been questioned, with a prayer to quash the notices issued for recovery of house tax.

(3.) Upon notice, the State of Punjab filed its reply in main writ petition No. 487 of 2006 wherein an objection has been taken that the appeals filed by the petitioners against the orders of assessments have already been dismissed by respondent No. 3 and present writ petitions have been filed with a view to get rid of order of assessment. It is further averred in the written statement that as per sub-clause (a) of Sections 61 and 67 of the Act of 1911 read with Section 4(b)(ii) of the Punjab Municipal (Executive Officers) Act, 1931, House Tax Committee is competent to assess the house tax on any property for the purpose of levy of house tax. In the written statement filed on behalf of respondent No. 2 i.e. Municipal Council, Hoshiarpur, an objection has been taken that prior to the present assessment, these properties were assessed to the house tax on the same pattern and predecessors-in interest of present petitioners after depositing the house tax did not initiate any proceedings. It is further averred that even the present petitioners have deposited the house tax as per their shares, therefore, the present writ petitions are not maintainable.