JAGMOHAN CHOPRA Vs. DIVISIONAL COMMISSIONER

JUDGEMENT

(1.) The epitome of the facts, which needs a necessary mention, for the limited purpose of deciding the core controversy, involved in the instant writ petition and emanating from the record, is that the Assessing Authority of Municipal Corporation, Ludhiana (respondent No. 2) (for brevity "respondent-Corporation") assessed the house tax of the property of the petitioner-assessee, at the rate of Rs. 72000/- for the assessment years of 1992-93 and 1993-94 and Rs. 1,95,600/- for the year 1994-95, by virtue of impugned order dated 20.3.1996 (Annexure P2), in view of the provisions of The Punjab Municipal Corporation Act, 1976 (hereinafter to be referred as "the M.C. Act"). The appeal (Annexure P-3) filed by the petitioner-assessee was dismissed by the Divisional Commissioner, Patiala Division (respondent No. 1) (appellate authority), by way of impugned order dated 24.2.2009 (Annexure P-4).

(2.) The petitioner-assessee still did not feel satisfied and preferred the instant writ petition, challenging the impugned orders (Annexures P-2 and P4), invoking the provisions of Articles 226 and 227 of the Constitution of India, inter alia pleading that the authorities below have illegally assessed the house tax without any basis, in an arbitrary manner and without getting fair rent fixed under the provisions of Section 4 of the East Punjab Urban Rent Restriction Act. The impugned orders were stated to be cryptic, non-speaking and against the statutory provisions of the M.C.Act. On the basis of aforesaid allegations, the petitioner-assessee sought the quashment of the impugned orders (Annexures P2 and P4), in the manner indicated hereinabove.

(3.) The respondent Nos. 2 and 3 contested the claim of the petitioner-assessee and filed their joint written statement, inter alia pleading certain preliminary objections of, maintainability of the writ petition, cause of action and locus standi of the petitioner-assessee. According to the contesting respondents that in the wake of request of the petitioner-assessee, the house tax was exempted by the Commissioner, vide order dated 8.3.1991 and accordingly, the annual rental value of the property in question was assessed as Zero, for the assessment year 1990-91. After new building was constructed, the same was rightly assessed for the purpose of house tax for the assessment year 1992-93, in view of the provisions and after following the due procedure as contemplated under the M.C.Act. The impugned orders were stated to be legal and valid. It will not be out of place to mention here that the contesting respondents have stoutly denied all other allegations contained in the writ petition and prayed for its dismissal.