BALMOKAND KOHLI Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Shri Bal Mokand Kohli and seventeen other owners of buildings and lands situate in San-jauli apply under Article 226 of the Constitution of India for the issuance of a writ of 'mandamus' restraining the State of Punjab from proceeding under Section 3, Punjab Urban Immovable Property Tax Act, 1940, hereinafter referred to as the Act, with regard to buildings and lands situate in Sanjauli.

(2.) Briefly summarised the facts of the case are these. The built-up area of Sanjauli measuring 201 acres was transferred from Himachal Pradesh to the State of Punjab with effect from 25-1-1950, under Article 3, Provinces and States (Absorption of Enclaves) Order, 1950, with the result that from that date all laws in force in the State of Punjab came to be in force in the built-up area of Sanjauli. By notification No. 5327-LG (A)/50/11-8803, dated 24-7-1950, the built-up area of Sanjauli was included within the limits of the Simla Municipality for purposes of administration with effect from 25-1-1950. In the rating area of Simla the Act was In force from 1941 and under the Act the last valuation list for that rating area was prepared in 1949-50. On the inclusion of Sanjauli in the rating area of Simla the applicants were given notice under the proviso to Section 9 of the Act to file objections to the proposed amendments in the valuation list of Simla so as to bring that list into accord with the circumstances that arose on the inclusion of Sanjauli within the area administered by the Simla Municipality. Of the applicants Shri Bal Mokand Kohli, Shri Jagat Ram, Shri Amar Chand Butail, Messrs. Hakim Mal-Tani Mal, Messrs. Indar Mat Gur-bakhsh Rai, Messrs. Mauja Mal-Sant Ram, Messrs. Jodha Mal Sita Ram, Shri Hukam Chand, Messrs. Moja Mal-Mehar Chand and Messrs. Milkhi Ram- Prithi Chand filed objections under the proviso to Section 9 of the Act and their assessments were modified according to the facts of each case.

(3.) No proceedings in appeal or revision were taken under Section 10 of the Act by the applicants. In the application under Article 226 of the Constitution objection is taken to the levy of tax on buildings and lands situated in Sanjauli on the following grounds: