SIKANDAR LAL Vs. STATE OF HARYANA

JUDGEMENT

(1.) In this writ petition filed under Articles 226 and 227 of the Constitution of India, petitioners, who have shops in New Mandi Township, Pehowa, have assailed action of respondent no. 2-Municipal Committee, Pehowa in demanding house tax from the petitioners for their shops and have thus challenged notice Annexure P/4 issued by respondent no. 2 regarding proposed assessment of house tax and consequent demand notice Annexure P/6 demanding house tax from the petitioners.

(2.) Facts in this case are not in dispute. New Mandi Township, Pehowa came into existence under the Punjab New Mandi Township (Development and Regulation) Act, 1960 (in short, the New Mandi Act). State of Haryana respondent no. 1 issued notification dated 15.2.1971 Annexure P/1 under section 17(1) of the New Mandi Act directing that all the powers under the Punjab Municipal Act, 1911 (now Haryana Municipal Act, 1973) shall cease to operate in the area of New Mandi Township, Pehowa, as described in the notification. Director Colonization Department, Haryana also issued letter Annexure P/2 to respondent no. 2 for not charging house tax and not to impose fines for not getting sanctioned building plans in the area of New Mandi Township. Inspite thereof, respondent no. 2 has levied house tax on the shops in the New Mandi Township and is also insisting on the petitioners to get building plans sanctioned failing which they are subjected to fines by respondent no. 2.

(3.) Respondent no. 2 in its written statement pleaded that provisions of the Municipal Act are applicable in so far as imposition of house tax is concerned. Provisions of the Municipal Act in this regard are not inconsistent with the provisions of the New Mandi Act. It was alleged that respondent no. 2 can exercise powers under the Municipal Act. It was also pleaded that respondent no. 2 is providing civic amenities in the New Mandi and house tax is being imposed after completion of buildings and not on vacant land. Various other pleas were also raised.