RAVINDER SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Although, the petitioners have challenged the vires of the Punjab Municipal (Amendment) Act, 2013 (Punjab Act No. 39 of 2013), the Punjab Municipal (Amendment), 2014 (Punjab Act No. 18 of 2014) and the Punjab Municipal (Second Amendment) Act, 2014 (Punjab Act No. 2 of 2015) issued vide notifications dated 22.11.2013, 21.08.2014 and 27.01.2015 respectively and also Section 61(1)(a) of Punjab Municipal Act, 1911 (for short "the Act"), as amended, by notifications attached as Annexures P-4 to P-6 but at the time of arguments, prayer was made for the issuance of a writ in the nature of Certiorari for quashing the impugned notices dated 14.05.2015 and 26.05.2015 (Annexure P-9 and P-10) and the impugned order dated 29.08.2016 (Annexure P-16), inter alia, on the ground that the provisions of Section 61(1)(a)(i) read with Section 62 of the Act has not been followed rather, protection has been sought by the respondents in terms of Section 62-A of the Act without referring to Section 62-A(1) of the Act.

(2.) In brief, the petitioners are the owners in possession as co-sharers of a piece of land situated at Sunam-A, Tehsil Sunam, District Sangrur. They have entered into an agreement dated 22.05.2011 with each other and decided to construct godown as per the specifications of the Food Corporation of India. Although, the Act was amended by the Punjab Municipal (Second Amendment) Act, 2012 (Punjab Act No. 6 of 2013) but as per the Punjab Municipal (Amendment) Act, 2013 (Punjab Act No. 39 of 2013) it was again amended and the tax on building and land was ordered to be assessed on the basis of the annual value of the building and land. Section 3(1) of the Act, after the amendment of 2013 provides for the assessment of annual value by two different modes i.e. on the basis of occupation of building or land by tenant or owner i.e. Section 3(1)(a) in case of building or land is in occupation by the tenant and Section 3(1)(b) in case the building or land is occupied by the owner.

(3.) The Punjab Municipal (Amendment), 2014 (Punjab Act No. 18 of 2014) was further amended w.e.f. 01.04.2014 regarding exemptions from paying tax and rate of tax to be levied on building and land. The amendment of 2014 further empowered the Executive Officer to seal the immovable property for the recovery of the tax due. Thereafter, the Punjab Municipal (Second Amendment) Act, 2014 (Punjab Act No. 2 of 2015), the amendments were made in Section 61(1) w.e.f. 01.04.2014. Section 61(1)(a)(ii), after the amendment of 2015 gave power to the State Government to fix the rate of such tax on land and buildings to be levied and the manner of calculation by way of notification in the official gazette.