MUNICIPAL COMMITTEE, BATHINDA Vs. MADHOK HOTELS PRIVATE LIMITED

JUDGEMENT

(1.) For convenience, parties herein are described as per recitals before learned trial Court.

(2.) Having suffered adverse concurrent findings by the two Courts below, defendant/appellant herein is in second appeal against the judgment and decree dtd. 2/4/1991 passed by learned trial Court, as upheld by learned First Appellate Court vide its judgment and decree dtd. 14/5/1993, decreeing the suit filed by respondent herein for permanent injunction restraining defendant/appellant herein from raising demand of Rs.8100.00 as house tax for the year 1986-87 on the basis of notice under Sec. 67 of Punjab Municipal Act, 1911 (hereinafter referred to as "the Act").

(3.) Briefly stated, facts as noticed by learned Courts below are that premises occupied by plaintiff are assessed to house tax since 30/3/1978. Defendant was paying house tax regularly. On 26/11/1986, notice under Sec. 67 of Act proposing to enhance the annual rental value from Rs,17,328/- to Rs.68,615.00 was received. After receipt of said notice, plaintiff filed representation to the effect that enhancement of annual rental value was not justified as it had not made any material addition or alterations in the premises but the same was not heeded to. Hence the suit.