SWARAN KUMAR Vs. STATE OF PUNJAB

JUDGEMENT

(1.) <DJG>Jasbir Singh, J.</DJG> Petitioner has filed the present writ petition under Articles 226/227 of the Constitution of India with a prayer to issue a writ of certiorari to quash the orders Annexure P.2, vide which house-tax regarding his property was assessed and also to quash the orders Annexures P.3 and P.4, vide which the appeal and revision were dismissed, respectively.

(2.) From the records it reveals that before the courts below it was the primary objection of the petitioner that his property has been assessed at the higher rate whereas the adjoining property has been assessed at the lower rate. The revisional authority though by taking note of the said objection has ordered that the said property be also reassessed as per law. Relevant portion of order passed in revision reads as under:

(3.) Before levying the tax appropriate opportunity of hearing was given to the petitioner and thereafter tax was imposed. No case for interference is made out in writ jurisdiction under Article 227/227 of the Constitution of India. Dismissed.