NARINJAN SINGH Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) The petitioner is the owner of the property No. B-1-1649 to 1654 situated at Darshani Gate, Jandiala Guru, District Amritsar. The said property has been assessed to house-tax under the Punjab Municipal Act. For the year 1992-93, the property tax was initially assessed on the basis of rental value @ Rs. 5,500/- per annum. The same valuation was being adopted for the year 1989-90 to 1992-93. In respect of the property tax for the year 1992-93, the petitioner had already paid Rs. 607.50 on 4th May, 1992.

(2.) Thereafter, the Municipal Committee of Jandiala Guru issued a notice to the petitioner and proposed to raise the annual house tax on the basis of rental value at Rs. 30,000/- and called upon him to submit his objection. In response to that, the petitioner submitted objection as per Annexure P-2, attached with this writ petition and inter alia contended that the property in question has been let out to a registered firm Messrs Narinjan Singh Prem Singh at a monthly rent of Rs. 500/- and that the proposed increase was highly excessive. The petitioner further submitted that formerly he was paying house tax assessed on the rental value of Rs. 5,500/-. The petitioner was then given opportunity of hearing before the house-tax sub-committee of the said Municipality. The house-tax sub-committee then fixed the annual rental value of Rs. 12,000/-, for the purpose of assessment of the house-tax. Aggrieved by that decision, the petitioner preferred an appeal under section 84 of the Punjab Municipal Act, 1911 . The said appeal came to be heard and disposed of by the Additional Deputy Commissioner with powers of Deputy Commissioner, Amritsar, and he by his order dated 30th September, 1993 dismissed the appeal. Being aggrieved by that order, this writ petition has been filed.

(3.) It was argued before us that while arriving at a rental value of Rs. 12,000/-, no reasons were given. It was further contended that the property in question has been leased out @ Rs. 500/- per month and that should have been considered as a criteria for arriving at the annual rental value.