VARINDER KUMAR Vs. DIVISIONAL COMMISSINER, PATIALA

JUDGEMENT

(1.) Concisely, the facts, relevant for deciding the instant writ petition and emanating from the record, are that the House-Tax Sub-Committee of the respondent-Municipal Corporation, Patiala(for brevity ''the respondent-MC'') assessed the house-tax on the property of the petitioner, for the assessment year 2008-09, by virtue of order dated 09.07.2009(Annexure P-6), in view of the provisions of the Punjab Municipal Corporation Act, 1976 (hereinafter to be referred as ''the Act'') and raised a House-Tax Bill(Annexure P-7) to recover the amount of tax.

(2.) Aggrieved by these orders, the appeal(Annexure P-8) filed by the petitioner was dismissed by the Divisional Commissioner, Patiala Division, Patiala-cum- Appellate Authority(for short ''the Appellate Authority'') by means of impugned order dated 09.03.2010(Annexure P-12).

(3.) The petitioner still did not feel satisfied and preferred the instant writ petition, challenging the impugned order(Annexure P-12), invoking the provisions of Articles 226/ 227 of the Constitution of India.