SATISH CHANDER SANWALKA Vs. ADDITIONAL DEPUTY COMMISSIONER

JUDGEMENT

(1.) ALL these writ petitions relate to the legality of the assessments made under the Punjab Municipal Act for different years which had been originally raised for the property from Rs.5,104 for the year 1977 -78 to Rs.22,680/ -. There had been periodical assessments which have been made the subject of challenge.

(2.) THE contention urged by the petitioner is that the assessments could have been made only on the basis of standard rent and not on the actual rent. The counsel would rely on the decision of the Hon'ble Supreme Court in Bhagwant Rai and others Versus State of Punjab and others - : AIR 1996 SC 95, that the tax shall be assessed only on the standard rent and not on the actual rent. While I would accede to the prayer that a reassessment could be made by assessing the standard rent, I would emphasize that the petitioner cannot have the benefit of such review without paying 50% of the amount that has already assessed for all the years when the challenge has been made till the current year. The said amount shall be calculated and deposited with the authorities within 4 weeks from the date of receipt of copy of the order. This payment shall be given due credit at the time of collection of the amount due under final assessment of the property tax in the manner directed. The standard rent assessed under the Act may not change periodically but if the assessment has a component of market value of the land, the periodical revisions of the property tax that the Municipal Committee could make, will have the basis for making the assessment of the value of the land as on the respective dates for the relevant of assessment years. The value of the land in so far as it is relevant shall follow the Collector's circle rates and the value of the buildings shall be in the manner as laid down under the East Punjab Rent Restrictions Act. The impugned notices relating to assessment of property tax are set aside and fresh assessments shall be made, subject only to the direction for payment of the tax provisionally as directed by me in the aforesaid paragraph. If the amount is not paid as directed, the petitioner is not entitled to have a fresh assessment and the assessment made already shall stand confirmed.