CENTRAL WAREHOUSING CORPORATION Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) THIS writ petition is filed to quash the tax bills issued by the Municipal Committee, Abohar for the year 198283 vide Annexures P-3 and P-4 demanding property tax and water tax of Rs. 19,440/- and Rs. 8,100/- respectively.

(2.) ACCORDING to the petitioner, the petitioner constructed Godowns (warehouses) at Abohar for the preservation and storage of foodgrains and other agricultural produce, implements fertilizers and commodities notified by the Government of India from time to time and the construction was completed on 3. 5. 1982. The Municipal Committee, Abohar, issued a notice to the Manager of the petitioner corporation to show cause why the proposed assessment of annual value of the petitioner's godowns for the period 1. 4. 1981 and 31. 3. 1982 be not confirmed. The petitioner filed objections to the said notice, but without affording any opportunity the Municipal Committee, issued tax bills for the imposition of house tax and water tax for the year 1982-83 vide Annexures P-3 and P-4 respectively.

(3.) THE petitioner deposited the tax under protest and filed an appeal before the Deputy Commissioner, Ferozepur, who rejected the appeal and confirmed the imposition of the house-tax and water tax. According to the petitioner, the Punjab Municipal Act does not authorise the imposition of water tax on the godown or building and the imposition of house-tax @ exceeding 15% of the annual value of the building is liable to quashed. Further according to the petitioner the Municipal Committee, Abohar has not followed the procedure as laid down Under Sections 62 to 66 of the Punjab Municipal Act, 1911 (hereinafter referred to as the Act)for the imposition of the house-tax on the property of the petitioner. Therefore, the petitioner is seeking the quashing of Annexures P-3 and P-4 whereby the house-tax and water tax have been demanded from the petitioner.