BRIJ MOHAN MEHRA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner has assailed the assessment of property tax for years 1975-76 to 1984-85. The assessment orders have not been filed with the petition for any of the years. The case has been canvassed on behalf of the petitioner primarily for the years 1982-83, 1983-84 and 1984-85.

(2.) Regarding 1982-83, it was alleged in the petition that no order had been passed till the filing of the writ petition. This allegation has been denied in the written statement filed by respondent No. 3 in which it has been asserted that after notice Annexure P.6 had been issued to the petitioner, objections were filed by him and thereafter he was informed that the objections would be heard on 23rd August, 1983. One Sardari Lal put in appearance and the case was adjourned to 27th September, 1983, which date was noted. On 27th September, 1983 none appeared on behalf of the petitioner and the order was announced. On 1st February, 1984, bill Annexure P.7 was served on the petitioner to make payment.

(3.) From the written statement it is clear that the assessment order, in fact, had been passed on 27th September, 1983 and the petitioner came to know of that in any case when the bill P.7 was served upon him on 1st February, 1984. The petitioner did not avail of the statutory remedy of appeal. Therefore the order became final. The petitioner, later on admittedly entered into an agreement with the respondent. Municipal Corporation regarding payment of tax in instalments, and in fact, thereafter paid few instalments also.