KISHAN CHAND Vs. MUNICIPAL COMMITTEESANGAT

JUDGEMENT

(1.) The matter here relates to the imposition of house tax by the Municipal Committee, Sangat.

(2.) On 30-12-1975, the Municipal Committee passed a resolution that house tax be imposed with effect from April 1, 1976. A copy of this resolution was sent to the State Government for publication in the Government gazette. A notification under Section 62(10), Punjab Municipal Act, 1911 (hereinafter referred to as 'the Act') was issued on April 9, 1976 (Annexure P/3), but no date of enforcement of the house tax was mentioned therein. This omission was later rectified by a corrigendum issued on 20-10-1976 (Annexure P/4) whereby it was provided that the house tax shall come into effect from July 1, 1976. The requirement in this behalf under S. 62(10) of the Act is that the State Government

(3.) The contention of Mr. J. R. Mittal, counsel for the petitioners was twofold- one that the notification regarding the imposition of the tax was required to notify not only the imposition of such tax but also the date from which the tax would come into force and consequently the date of the notification in the present case must be taken to be that when the corrigendum, annexure P/4, was issued, that is, 20-10-1976, as it was only on that date that both these requirements stood fulfilled. The other limb of this argument was that the requirement that the tax shall come into effect from a date not less than one month from such notification, was mandatory and consequently the imposition of house tax on 20-10-1976 with effect from July 1, 1976 was contrary to law and hence unenforceable.