S S SANDHU Vs. STATE OF PUNJAB

JUDGEMENT

(1.) (Oral)

(2.) VIDE order dated 31.3.2003 (Annexure P/6), property of the petitioner was re-assessed regarding house tax. Appeal filed by the petitioner was dismissed, vide order dated 13.6.2006 (Annexure P/10), primarily on the ground that before filing the appeal, he has failed to deposit the amount of house tax assessed, which was mandatory under the provisions of Section 147 of the Punjab Municipal Corporation Act, 1976. Counsel for the petitioner very fairly states that the petitioner shall deposit the entire amount of house tax assessed, which was payable at the time when the appeal was filed, within a period of one month from today. In view of above undertaking given, we feel that the order passed by the appellate authority deserves to be set aside and in case the petitioner deposits the amount of house tax, which was due at the time when the appeal was filed, within a month from today, the appellate authority shall rehear the appeal on merits and pass order, as per law. If the amount is not deposited, as mentioned above, this writ petition shall be deemed to have been dismissed. The writ petition is allowed in above mentioned terms. Parties are directed to appear before the appellate authority on 27.11.2006.