HARBANS SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) As identical questions of law and facts are involved, therefore, I propose to decide the indicated writ petitions, arising out of single impugned order dated 7.1.2011 (Annexure P7), by virtue of this common judgment, in order to avoid the repetition. However, the facts, which need a necessary mention for the limited purpose of deciding the core controversy involved in the instant writ petitions, have been extracted from (1) C.W.P. No. 3084 of 2011 titled as "Harbans Singh v. State of Punjab and others", in this respect.

(2.) The contour of the facts, culminating in the commencement, relevant for disposal of the present writ petitions and emanating from the record, is that the petitioner-assessees are the owners of their respective properties in question. They slaimed that the Nagar Panchayat, Khamano-respondent No.2 (for brevity "MC") was required to assess the house tax of their properties, which are in their possession as owners at the market value i.e. the Collector rate, for the assessment year 1999-2000. as per section 3(i) of the Punjab Municipal Act, 1911 (hereinafter to be referred as "the Act"). The Collector rate of the properties was stated to be Rs.450/- per square yard at the relevant time, whereas the MC has illegally and arbitrarily assessed and levied the house tax at the rate of Rs.450/- per square feet, by virtue of resolution No.357 dated 26.12.2000.

(3.) The appeal filed by some of the owner-assessees against the assessment order was accepted and the case was remanded back to the Executive Officer of the MC to assess the house tax afresh, by the Deputy Commissioner-cum-appellate authority-respondent No.3 (for short "appellate authority"), by means of order dated 3.6.2003 (Annexure P2). Instead of re-assessing the house tax in accordance with this order, the MC again issued notice (Annexure LA) to the petitioner-assessees for depositing the amount of house tax, which necessitated them to file CWP No.5252 of 2008. The writ petition came up for hearing before a Division Bench of this Court on 31.3.2008 and the recovery of house tax was stayed on petitioners' depositing 50% of the assessed house tax within fifteen days, by way of order (Annexure P3). That writ petition ultimately came to be disposed of by this Court, with liberty to the petitioner-assessees to file a statutory appeal against the assessment order, through the medium of order dated 19.11.2008 (Annexure P4).