CHARANJEET LAL Vs. MUNICIPAL CORPORATION

JUDGEMENT

(1.) This petition is directed against the orders Annexure P -6 and P -9 passed respectively by the Commissioner, Municipal Corporation, Amritsar, and Commissioner, Jullundhar Division, Jullundhar. First order relates to the revision of the assessment of the property of the petitioner under the Punjab Municipal Corporation Act, 1976 and the second order relates to the dismissal of the appeal filed by the petitioner.

(2.) Property Unit No. 8/X11I situated at Green Avenue, Amritsar belongs to the petitioner and his three brothers, namely, Sarvshri Inderjit, Vijay Kumar and Anil Kapoor. The annual rental value of this property was assessed at Rs. 4,800/ - by the Municipal Committee Amritsar, before becoming Corporation under the provisions of the Punjab Municipal Corporation Act, 1976.

(3.) On 27.11.1979, a notice was issued by the Municipal Corporation, Amritsar, Under Sec. 103 of the Punjab Municipal Corporation Act,1976, proposing to assess the house -tax on the property on the basis of annual rental value of Rs. 49,884/ -. Against this notice, an objection petition was submitted by the petitioner and after considering those objections, the Sub Committee of the Municipal Corporation decided that assessment be made at the rate of 50 paise per square foot per month instead of 60 paise per square foot of the ground floor and 40 paise per square foot for the first floor for the self -occupied residential building. On that premise, the assessment value was fixed at Rs. 41124/ - per annum w.e f. 1.4.1979. Against this order, the petitioner filed an appeal and the same has been dismissed by the Commissioner Jullundhar Division, Jullundhar, vide order dated 29.4.1981.