CHARAN DAS Vs. STATE OF PUNJAB ETC

JUDGEMENT

(1.) The Municipal Committee, Amloh, framed an assessment in respect of the house properties belonging to the Petitioners which are in their self-occupation. The proposed annual letting value for the year 1968-69 was introduced with retrospective effect which is contrary to the rule laid down by a decision of this Court in The British India Corporation V/s. The Deputy Commissioner Gurdaspur and Anr., 1969 71 PunLR 554. Secondly, the assessment was framed without determining the fair rent of the properties in accordance with the East Punjab Urban Rent Restriction Act, 1949, as laid down in The Corporation of Calcutta V/s. Smt. Padma Debi and Ors., 1962 AIR(SC) 151 and reiterated in Dewan Daulat Rai Kapoor etc. etc. V/s. New Delhi Municipal Committee and Anr. etc. etc., 1980 AIR(SC) 541The assessment is therefore quashed and this petition is allowed with no order as to costs. The excessive taxes if paid by the Petitioners will either be adjusted towards the taxes for the future years or refunded to the Petitioners.