MUNICIPAL COMMITTEE, BATALA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Municipal Committee, Batala, passed an order on Feb. 17, 1986 by which the annual rental value of Unit No. B-VIII-2 at Dera Baba Nanak Road was assessed as Rs. 3,12,876.00 for the year 1985-86. Respondent No. 3 filed an appeal before the Additional Deputy Commissioner, Gurdaspur. It was accepted, the revision petition field by the Municipal Committee before the Govt. having been dismissed vide order dated August 27, 1990 it has come to this court in the present writ petition.

(2.) I have perused the notice (copy-Annexure P-1) issued to respondent No. 3 under Section 67 of the Municipal Act, 1911. It shows that the property in question bears one municipal number. It is registered as Unit No. VIII-2. It is in occupation of a number of tenants. It has shops, godowns and offices located therein. Complete particulars in respect of the nature of the property, name of the tenants and the amount of rent have been duly given. There is no infirmity in the notice whatsoever. Mr. Battas has not been able to point out any defect in this notice. Still further, no objection to the validity of this notice was ever taken by the respondent. In any event, even if separate notices were issued, it would have only lead to multiplicity of proceedings. It would not have served any useful purpose at all. It would not have changed the situation in any manner. In fact, no prejudice, whatsoever, is shown to have been caused to the assessee, respondent No. 3.

(3.) In this view of the matter, the finding recorded regarding the validity of the notice cannot be sustained.