TARSEM CHAND Vs. MUNICIPAL COMMITTEE AND ANOTHER

JUDGEMENT

(1.) The present writ petition has been filed under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of Certiorari quashing the assessment proceedings of House Tax regarding shop No. 11/W-6 situated at Dhuri. The order dated 15.4.1988 (Annexure P-1) whereby annual rental value had been proposed at Rs. 16,200/- and thereafter determined at Rs. 18,000/- vide order dated 16.11.1988 (Annexure P-2) and dismissal of the appeal against the said orders dated 13.12.1991 (Annexure P-4) are also subject matter of challenge in the present writ petition. The pleaded case of the petitioner is that he is owner of shop No. 11/W-6 comprising of area 16' X 18' situated at Dhuri which is owned by the petitioner and his brother namely Harbans Lal and during the assessment for the year 1988-89, a notice dated 15.4.1988 had been issued to him proposing the annual rent value for the purpose of house tax at Rs. 16,200/-. The petitioner had filed objections before the Municipal Committee, Dhuri and order dated 16.11.1988 had been passed whereby. Amended annual rental value had been fixed at Rs. 18,000/-.

(2.) In appeal, the Additional Deputy Commissioner, Sangrur vide order dated 13.12.1991 dismissed the appeal of the petitioner and accordingly the present writ petition was preferred on various grounds including that the annual rental value has to be determined under Section 3 (1)(b) of the Punjab Municipal Act, 1911 in accordance with the Rent Control Legislation for the purpose of house tax. The annual rental value had not been fixed in accordance with Section 4 of the East Punjab Urban Rent Restriction Act, 1949 (hereinafter referred to as "the 1949 Rent Act") and, therefore, the orders could not be sustained.

(3.) The respondent committee has chosen not to file written statement to defend the orders passed by the authorities.