SHAM BAGH PALACE Vs. STATE OF PUNJAB

JUDGEMENT

(1.) As identical questions of law and facts are involved, therefore, I propose to dispose of above indicated writ petitions, by means of this common judgment, in order to avoid the repetition. However, the factual matrix, which needs a necessary mention for the limited purpose of deciding the core controversy, involved in the instant writ petitions, has been extracted from (1) CWP No. 19048 of 2009 titled as "M/s Sham Bagh Palace v. State of Punjab and Ors." in this context.

(2.) The compendium of the facts, culminating in the commencement, relevant for disposal of the present writ petitions and emanating from the record, is that the assessment order dated 24.3.2000 (Annexure P1) of the House Tax Sub Committee of Municipal Corporation, Patiala (Respondent No. 3) (for brevity "Respondent-Corporation") was challenged by the Petitioner-firm in this Court in Civil Writ Petition No. 15813 of 2000, which was dismissed, by virtue of order dated 19.5.2001 (Annexure P2) However, liberty was granted to Petitioner-firm to file statutory appeal alongwith an application for condonation of delay. The appeal (Annexure P3) filed by it, was accepted by the appellate authority, by way of order dated 17.3.2005 (Annexure P4). The review applications filed by the Respondent-Corporation was dismissed by the Divisional Commissioner, Patiala, by means of order dated 29.9.2005 (Annexure P5). However, CWP No. 5311 of 2006 filed by the Respondent-Corporation was accepted and the matter was remanded back by this Court, through the medium of order dated 15.12.2006 (Annexure P6). The Petitioner -firm deposited an amount of Rs. 3,49,868/-, vide cheque No. 010776 dated 19.1.2007 through the application (Annexure P7).

(3.) Sequelly, the Petitioner-firm filed the application dated 29.1.2007 (Annexure P8) under Section 147 of The Punjab Municipal Corporation Act, 1976 (hereinafter to be referred as "the M.C. Act") read with Section 5 of the Limitation Act. The appeal filed by the Petitioner-firm was dismissed for want of deposit of entire amount of Rs. 63,34,442/-, accrued upto year 2006-07, vide order dated 15.5.2007 (Annexure P10). The application (Annexure P11) for recalling of this order was dismissed as well, for want of deposit of the amount. However, delay in filing the appeal was condoned by the Commissioner, Jalandhar Division, by virtue of order dated 25.8.2008 (Annexure P12). Vide application (Annexure P13), the Petitioner-firm was stated to have deposited the total balance amount of Rs. 10,49,604/-, accrued upto year 2003. The another CWP bearing No. 16476 of 2008 filed by the Petitioner-firm was accepted and the matter was remitted back to the appellate authority for deciding the appeal on merits, vide order dated 11.2.2009 (Annexure P14). Instead of considering the matter on merits, the appellate authority emotionally dismissed the appeals being time barred, by way of impugned order dated 23.9.2009 (Annexure P15).