MUNICIPAL COUNCIL, NABHA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dtd. 24/7/2001 whereby Principal Secretary, Government of Punjab has partially rejected its revision of the petitioner.

(2.) The petitioner is an autonomous body. It has levied house tax on the property falling within its territorial jurisdiction. It assessed House Tax liability of respondent for the assessment year 1998-99, 1999-2000 and 2000-01. The respondent deposited assessed liability and preferred appeal before Appellate Authority. Additional Deputy Commissioner, Patiala (in short 'ADC') vide order dtd. 4/9/2000 allowed appeal of the respondent. The petitioner feeling aggrieved from order of ADC preferred revision before the State Government. The matter came up for consideration before Addl. Chief Secretary who by impugned order partially allowed revision. The revision was allowed for the Assessment Year 1998-99 and dismissed qua other years.

(3.) The petitioner is claiming that appeal before Appellate Authority was time barred still Appellate Authority entertained appeal of the respondent. The authorities below have relied upon Government instructions dtd. 14/2/2000. These instructions are not retrospective still authorities have waived house tax of respondent for the Assessment Year 1999-2000 and 2000-01. The respondent did not approach Municipal Committee in terms of aforesaid exemption order. The exemption is not blanket.