SATISH KUMAR Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) Present writ petition has been filed under Articles 226/227 of the Constitution of India impugning the action of Municipal Corporation, Ludhiana in levying property tax beyond the provisions of the Notification dated 31.12.2014 (Annexure P-1). Further prayer is for issuance of a writ of mandamus to treat the premises where the shop of the petitioner is situated to fall within the definition of "commercial building" as per policy dated 17.08.2004 (Annexure P-3) issued by the Department of Local Government, State of Punjab and to levy property tax accordingly.

(2.) Brief facts which would be relevant for the issue in hand may be set out.

(3.) Government of Punjab, Department of Local Government in exercise of powers conferred by sub-section (1) of Section 97 of the Punjab Municipal Corporation Act, 1976 issued Notification dated 31.12.2014 (Annexure P-1) levying tax on land and buildings w.e.f. 01.04.2014. For purpose of calculation and manner of levying of the tax, cities across the State were categorized as 'A' and 'B' Category. Further more each Municipal area of 'A' Category city was classified in 03 areas i.e. Area-1 which was to include the posh area; Area-2 to include less posh area/developed area and the balance area of the city in question was to be classified as Area-3.