PYARE LAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The challenge here is to the vires of S.62-A of the Punjab Municipal Act, 1911 (hereinafter referred to as the Act) in the context of the imposition of house tax in the area of Municipal Committee, Gobindgarh by a notification issued by the State Government on Mar.10, 1965 under sub sec.(3) thereof. Section 62-A of the Act reads as under : -

(2.) On Oct. 23, 1964, the State Government by a notification issued under sub-sec.(1) of S.62-A called upon the Municipal Committee to impose house tax. The Municipal Committee declined to do so on the plea that its income was more than its expenditure. It was so resolved at its meeting held on Nov. 17, 1964. It was thereafter that the impugned notification of March. 10, 1965 (Annex. P.2) was issued imposing this tax.

(3.) Some residents of Gobindgarh challenged the imposition of this house tax in writ proceedings - C.W.P. No. 2495 of 1965. This writ petition was eventually dismissed on Aug. 1, 1974.