RAMAN RAI Vs. COMMISSIONER, JULLUNDUR DIVISION, JULLUNDUR ETC

JUDGEMENT

(1.) The property unit No. B.II-1/1 is a cold storage situate at G.T. Road, Jullundur. It belonged to one R.K. Rai and devolved upon the petitioner as his son, after the death of the former. It is said that this unit was assessed to house tax on the annual value of Rs. 4,500/-.

(2.) On September 13, 1974, the father of the petitioner had received a notice under Section 67(1) of the Punjab Municipal Act, 1911, that it was proposed to raise the annual value of the said property to Rs. 54,000/-. The petitioner's father raised objections against the proposed enhancement of the annual letting value of this property which was ultimately fixed by the Municipal Corporation on 12th February, 1975 at Rs. 50,000/- with effect from 1.4.1974. The petitioner's father filed an appeal against this valuation which was partly allowed and the annual letting value of the property was fixed by the Additional Deputy Commissioner, Jullundur, on 29th January, 1976 allowing a deduction of 60 per cent of the annual value fixed by the Corporation.

(3.) Being still aggrieved, the father of the petitioner filed Civil Writ Petition No. 2391 of 1976 in this Court against the order passed by the Additional Deputy Commissioner, which was decided by a Division Bench of this Court on 16th July, 1980. The relevant portion of the order passed by the Division Bench reads as under :