PREM CHAND Vs. MUNICIPALITY

JUDGEMENT

(1.) THIS Judgement shall dispose of Regular Second Appeal Nos. 1271, 753, 248, 793 of 1981 and 1027 of 1979 as in all these appeals common question of law and fact are involved.

(2.) PLAINTIFF in the aforesaid cases filed suit for declaration to the effect that the order of assessment, imposition, demand and recovery of house tax from them on property/properties situate at Ambala city is illegal, ultra vires, null and void and same cannot be enforced upon them with a consequential relief of permanent injunction restraining the defendant Municipal Committee from proceeding to recover any amount of house tax on the property in dispute on the basis of orders so passed. In each of the aforesaid cases, the plaintiffs averred that demand of house tax raised is without notice, against the provisions of the Haryana Municipal Act, 1973 (for short 'the Act') and otherwise unjust and so deserves to be quashed. According to the plaintiffs, no notice has been issued to plaintiffs nor they have been afforded any opportunity of hearing before evaluating their properties for the purposes of house tax. Even the property has been assessed ignoring the principles regarding annual value of the property as contained in the Act and interpreted in various judicial pronouncements of this Court. The impugned order of assessment dated 31. 3. 1974 is per se void as admitted case of even defendants is that plaintiffs had been asked to present and substantiate their objections on 30. 3. 1974 (it being Saturday and hence holiday) and thus no proper/effective opportunity has been granted to each one of the plaintiffs in these suits.

(3.) ON the pleadings of the parties, following issues were framed :