(1.) AN assessment list for levying the house-tax in Municipal Committee, yamunanagar, District Ambala, was prepared. Therein, Messers Saraswati industrial Syndicate Limited, Yamunanagar, was finally assessed to a tax of rs. 11,250. 31 after disposing of the objections. An appeal against this assessment was filed by the Syndicate before the Deputy Commissioner, Ambala. Under section 84 of the Punjab Municipal Act, 1911, hereinafter called the Act. When the appeal was instituted, admittedly, the impugned tax had not been paid by the appellant.
(2.) A preliminary objection was taken before the Deputy Commissioner on behalf of the Administrator of the Municipality to the effect that the appeal was not competent in as much as the appellant had not deposited the impugned tax along with the appeal. Under Section 85 (2) of the Act, it was obligatory for them to do so before filing the appeal.
(3.) THE preliminary objection prevailed with the Deputy Commissioner and he dismissed the appeal as incompetent. Needless to say that he did not decide the appeal on merits.