MUNICIPAL COMMITTEE Vs. GARIB CHAND

JUDGEMENT

(1.) This is plaintiffs second appeal.

(2.) Plaintiff (respondent herein) was carrying on the business of liquor vend. For the year, 1982 -83, the Municipal Committee, Bhatinda (petitioner herein) imposed sales -tax Under Sec. 61(l)(b) of the Punjab Municipal Act, 1911 (hereinafter referred to as the Act). As a result of the tax, a demand notice was issued by the Municipal Committee to the plaintiff for a sum of Rs. 10,334.85. The demand notice was served some where in the year 1985 i.e. within three years from the raising of the demand. The said demand notice was challenged by the plaintiff before this Court in Civil Writ Petition No. 4046 of 1985, The demand notice was quashed with a further direction to the Municipal Committee that reasonable opportunity of hearing be given to the plaintiff before any demand is raised. The Municipal Committee instead of complying with the direction of this Court, again raised a demand of Rs. 10,340/ - vide Memo dated 13.2.1986. This notice again was challenged in this Court and after hearing the plaintiff, the writ petition was disposed of with a direction to the Municipal Committee that the plaintiff be given adequate opportunity of hearing before the assessment order is passed. The order of the Division Bench passed in Civil Writ Petition No. 947 of 1986 on 21.5.1986 reads as under : -

(3.) In answer to these submissions, the learned counsel for the plaintiff contended that the suit has rightly been dismissed being barred by time. In support of his argument, he has placed reliance on a judgment reported in Municipal Committee, Bhatinda v/s. Jaswant Rai , 1990 2 98 P.L.R. 402.