FOOD CORPORATION Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) The Food Corporation of India has filed the instant Letters Patent Appeal challenging the order dated 12.09.2011 passed by the learned Single Judge, whereby the writ petition (CWP No. 3872 of 1991) filed by the appellant for quashing of the order of assessment dated 31.03.1987 (Annexure P-3) passed by the respondent-Committee and order dated 16.08.1989 (Annexure P-5) passed by the Appellate Authority confirming the said assessment, has been dismissed. Though this appeal is barred by limitation, and along with the appeal, the appellant has filed an application (CM No. 1431 of 2012) for condonation of 3 days delay in filing the appeal, yet, without taking the said delay into consideration, we have heard the learned counsel for the appellant on merits.

(2.) After hearing the learned counsel for the appellant and going through the impugned order passed by the learned Single Judge, the order of assessment as well as the order of the Appellate Authority, we do not find any ground to interfere in the impugned order.

(3.) In this case, the godown constructed by the appellant for storage of the food was assessed to house tax. The annual rental value of the said go-down was assessed @ 10 paise per bag per month. The said assessment remained valid for five years, i.e., up to the year 1986-87. Thereafter, as per Section 65 of the Punjab Municipal Act, 1911, the revision of the assessment list was made after giving notice to the appellant.