MOHAN SINGH Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) THIS is a petition for quashing order dated 27.10.1983 passed by House Tax Sub Committee of Municipal Committee, Sangrur (respondent No. 1) determining the annual value of the petitioner's property for the purpose of levy of house tax and order dated 8.3.1984 passed by Sub Divisional Officer (Civil) Sangrur, exercising the powers of the Appellate Authority under Section 84 of the Punjab Municipal Act, 1911 (for short, the Act).

(2.) THE petitioner owns shop measuring 20 square yards and property bearing No. B-I/164 situated within the municipal limits of Sangrur. According to him, the annual rental value of his property was assessed in 1979 at Rs. 1,600/- and on that basis, he paid the house tax for the years 1981-82 and 1982-83 on 10.8.1981 and 22.6.1982 respectively. After one year and two months, the Executive Officer of respondent No. 1 issued notice dated 24.8.1983 to the petitioner under Section 67 of the Act proposing the revision of annual value of his property. He filed detailed objections vide reply dated 22.9.1983 (Annexure P.2). Thereafter, vide order dated 27.10.1983 (Annexure P.3), the House Tax Sub Committee of respondent No. 1 revised the annual value of his property and fixed it at Rs. 3,600/-. The appeal filed by the petitioner was dismissed by Sub Divisional Officer (Civil), Sangrur vide order dated 8.3.1984 (Annexure P.5).

(3.) THE respondents have not filed written statement to controvert the averments contained in the writ petition.