FOOD CORPORATION OF INDIA, DISTRICT OFFICE FEROZEPUR Vs. MUNICIPAL COMMITTEE, DHARMAKOT, DISTRICT FEROZEPUR

JUDGEMENT

(1.) The petitioner is a statutory corporation. It is aggrieved by the demand notices dated 22.9.1992 (Annexure P -6) and 13.11.1992 (Annexure P -7), issued by the respondent requiring it to pay Rs. 31,220.80 on account of House Tax and interest thereon for the year 1992 -93.

(2.) Counsel for the petitioner contends that as per Notification dated 3.7.1980, a copy of which has been placed as Annexure P -1 with the writ petition, certain land was excluded from the purview of Ss. 61 to 86 of the Punjab Municipal Act, 1911. It is contended that the godowns of the petitioner in respect of which the House Tax has been levied are situated on the land mentioned in the notification dated 3.7.1980. In support of this contention, counsel for the petitioner has filed as Annexure P -8, a certificate to that effect from the Patwari. This factual position has not been controverted by the respondent.

(3.) In view of this, it is held that the respondent was not justified in issuing the impugned notices requiring the petitioner to pay House Tax and consequential interest thereon for the assessment year 1992 -93.