NARESH KUMAR AGGARWAL Vs. CANTONMENT BOARD

JUDGEMENT

(1.) THIS order will dispose of two Civil References bearing Nos. 2 and 3 of 2012. However, the facts have been extracted from Civil Reference No. 2 of 2012. The matter has been referred for opinion of this Court by Additional District Judge, Jalandhar in terms of provisions of Section 93(2) of the Cantonments Act, 2006 (for short "the Act").

(2.) BRIEFLY the facts are that the petitioner herein, namely, Naresh Kumar Aggarwal, filed appeal before the learned Additional District Judge, Jalandhar challenging the revised assessment of annual rent of House No. 3 -4/2, Mohalla No. 2, Jalandhar Cantt. Against the proposed revised assessment of annual rent, objections were filed by the petitioner before the Chief Executive Officer, Cantonment Board, Jalandhar Cantt., which were disposed of without giving him opportunity of hearing. Appeal was filed by the petitioner under Section 93 of the Act before the learned Additional District Judge, Jalandhar and the same has been referred for opinion of this Court.

(3.) LEARNED counsel for the petitioner submitted that the procedure as provided for under Section 76(3) of the Act has not been followed, as no opportunity of hearing was provided to the petitioner before revising the annual rental value. He further submitted that the very basis for levy of house tax was also challenged. Though learned court below had, prima facie, mentioned in the reference order that the procedure as provided under Section 76(3) has not been adhered to, but regarding liability of the petitioner to pay tax, nothing has been mentioned therein.