SUDESH RANI Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) This order shall dispose of a bunch of 16 petitions bearing CWP Nos. 15405, 15829, 15980, 16106, 16320, 16520, 16570, 16603, 16609, 16730, 16796, 16971, 17003, 17393, 17579 and 18302 of 2015 as according to learned counsel for the parties, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 15980 of 2015.

(2.) In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus against the action of respondents No.2 and 3 in levying property tax beyond the provisions of the notification dated 31.12.2014 (Annexure P-1). Further, prayer has been made directing respondents No.2 and 3 to decide the representation dated 1.7.2015 (Annexure P-10) moved by the petitioner seeking clarification on the status of premises and the property tax charged therein and not to charge excessive property tax. Also, a prayer has been made restraining respondents No.2 and 3 from taking any coercive measures in levying and recovering excessive property tax in pursuance to the recovery notice dated 26.6.2015 (Annexure P-9) other than provided in the notification and building bye-laws.

(3.) A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. Respondent No.1 vide notification dated 31.12.2014 (Annexure P-1) ordered for levying of tax on land and building w.e.f. 1.4.2014. The said notification laid down the rate of tax as per classification and category which could be levied from various individuals owning various properties. Further, to the said notification, the City of Ludhiana is governed by the Ludhiana Building Byelaws dated 24.10.2011 (Annexure P-2) which categorically define the type of building premises and categorizes the same. The categories of building have been divided into various categories viz. residential, commercial, industrial, public building, mixed land use building. In pursuance to the said notification, Annexure P-1, the petitioner along with others being shop owners had used the online portal facility provided by the Municipal Corporation, Ludhiana to deposit the property tax for the years 2013-14, 2014-15 and 2015-16. The calculation had been duly made by the Municipal Corporation regarding the type of building to be charged with property tax and the area owned by the respective shopkeepers while determining the rate of tax to be deposited and the petitioner along with others deposited the tax as calculated and assessed by the Municipal Corporation as per property tax return assessment report dated 15.7.2015 (Annexures P-3 and P-4, respectively) for the years 2014-15 and 2015-16. Vide property tax return assessment reports dated 30.10.2013 (Annexure P-5 Colly), dated 13.2.2015 (Annexure P-6) and dated 31.3.2015 (Annexure P-7) few other shopkeepers had deposited their requisite property tax for the assessment years 2013-14 and 2014-15. The petitioner along with others had been duly acknowledging the said tax and depositing the same through computer generated receipts issued by respondents No.2 and 3 to the surprise of the petitioner along with other shopkeeper owners were taken aback when one of the shopkeeper owners, i.e. owner of shop No. 1389/E-100, situated at Calibre Plaza, AC Market was levied an additional property tax including penalty over and above the prescribed property tax in order to issue a No Objection Certificate/T.S.-1 from respondent No.3 at the time of selling of the said shop. The said shopkeeper was charged the difference of property tax amounting to Rs. 3645/- for the year 2015-16 vide receipts dated 28.5.2015 (Annexure P-8 Colly). Respondents No.2 and 3 vide notice dated 26.6.2015 (Annexure P-9) have made illegal recovery of the excess property tax from the petitioner without any explanation even though the petitioner had duly deposited the said property tax for the years 2013-16. The petitioner made a representation dated 1.7.2015 (Annexure P-10) to respondents No.2 and 3 for clarification on the imposition of property tax levied by the Municipal Corporation, Ludhiana and the status of Calibre Plaza as a commercial building, but no response has been received till date. Hence, the present writ petitions.