URMILA DEVI GUPTA Vs. MUNICIPAL COMMITTEE FARIDABAD

JUDGEMENT

(1.) The petitioner impugns the imposition of house- tax for the year 1971-72 on her properties Nos. 100 and 109, situated in Faridabad City, on the grounds :-

(2.) Briefly, the facts are that in the preceding year 1970-71, the rental value of the above-mentioned properties for purposes of house-tax was fixed at Rs. 3,000/- per year. Somehow, during the year in question, the Administrator of the Municipal Committee thought to double it i.e. to raise it to Rs. 6,000/- per year. This assessment of the rental value was challenged by the petitioner by filing objections. According to her, the same were never decided or disposed on merits. After that, the petitioner was issued a demand notice Annexure 'C' asking her to pay Rs. 702/- by way of house-tax. Against this the petitioner preferred an appeal under section 84 of the Punjab Municipal Act (for short 'the Act') but that too was dismissed by the Sub Divisional Magistrate, Ballabgarh, on 28th March, 1972, vide Annexure E/1.

(3.) It is contended in the light of a decision of their Lordships of the Supreme Court in Dewan Daulat Rai Kapoor v. New Delhi Municipal Committee, 1980 AIR(SC) 541 that where a building is governed by the provision of Rent Control Legislation the assessment of annual value as defined in section 3(1) (b) of the Act has to be determined in accordance with the rent law. The case of the petitioner is that the respondent-authorities have not adhered to this legal procedure and have just fixed the annual value in an arbitrary manner at Rs. 6,000/- a year. No written statement to this petition, has been filed on behalf of the respondents and, therefore, the facts and allegations stated in the petition have to be accepted as correct. Thus, it is patent in the face of the above noted authoritative pronouncement of the Supreme Court that the assessment made by the respondent-authorities is unsustainable and has to be set aside.