T BHANDARI Vs. PUNJAB STATE

JUDGEMENT

(1.) THE petitioner owns Bungalow No. 10 in Amritsar Cantonment. It is a residential house and is surrounded by residential buildings which are similar bungalows in which officers of the Army generally reside. The annual value of this house was assessed at Rs. 1800/- for purposes of tax under the Punjab Urban Immovable property Tax Act, 1940, hereinafter referred to as the Act, prior to 1961. The annual value once determined under the Act endures for a period of five years. On february 10, 1961, the Assessing Authority, Amritsar, determined the annual value of the house at Rs. 18,000/- and levied the tax on that value. A copy of that order is Annexure 'a' to the writ petition. The petitioner went up in appeal and the appellate Authority reduced the annual value to Rs. 12,960/- by order dated May 16, 1963, a copy of which is Annexure 'b' to the writ petition. A revision was filed against that order by the petitioner which was partly accepted by the Joint Excise and Taxation Commissioner, Punjab, by order dated January 27, 1965, and the annual value was reduced to Rs. 10,000/ -. The petitioner is not satisfied with the determination of the annual value for the purposes of levying the tax under the act and has, therefore, filed the present petition challenging all the three orders set out above. Written statement has been filed on behalf of the respondents in which the orders have been justified.

(2.) THE learned counsel for the petitioner has submitted that the annual value for the purposes of tax under the Act has to be determined in accordance with Section 5 of the Act which reads as under:-

(3.) PETITION allowed.