M/S. HINDUSTAN UNILEVER LIMITED Vs. MUNICIPAL COUNCIL

JUDGEMENT

(1.) Feeling aggrieved against the impugned notice dated 26.11.2010 (Annexure P-4) and the house tax bill dated 6.2.2013 (Annexure P-1), petitioner has approached this Court, by way of instant writ petition under Articles 226/227 of the Constitution of India, seeking a writ in the nature of certiorari, for quashing the impugned notice and house tax bill.

(2.) Facts first. It is the pleaded case of the petitioner that earlier house tax bills used to be issued against the petitioner by the respondentMunicipal Council, which the petitioner used to pay within 15 days and had been availing the rebate. In the year 1994, an amendment was carried out in 'The Punjab Municipal Act, 1911 (for short 'the Act') which was set aside by this Court. However, the Hon'ble Supreme Court, vide its judgment dated 1.8.2007 upheld the validity of the Amending Act No.11 of 1994. Thereafter, respondent-Municipal Council had been raising the demand of house tax and petitioner had been paying the same within a period of 15 days availing the rebate.

(3.) The impugned notice dated 26.11.2010 (Annexure P-4) was issued by the respondent-Municipal Council, vide which the annual value of the property of petitioner was sought to be revised. The petitioner filed his objections dated 17.6.2011 (Annexure P-5) and thereafter written submissions were also submitted on 31.1.2013 on behalf of the petitioner. Consequently, the impugned order dated 6.2.2013 (Annexure P-1) came to be issued to the petitioner demanding the house tax together for three years, i.e. 2010-11, 2011-12 and 2012-13.