CHARANJIT SINGH Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) Through this writ petition Charanjit Singh has prayed for quashing the enhanced house-tax imposed by the Municipal Committee, Amritsar, and the order, Annexure 'B' passed by the Deputy Commissioner, Amritsar rejecting his appeal against that assessment.

(2.) The petitioner was owner of Property Unit No. 3712-C/XVI, situated in Katra Mahna Singh outside Chatti Wind Gate. Earlier the house was owned by Pritpal Singh son of Tarlochan Singh and since 1956 it was on rent with the petitioner and Harjit Singh at a monthly rent of Rs. 15/-. The petitioner had purchased this house.

(3.) It was specifically alleged by the petitioner before the authorities as well as this Court in the petition that he had not made any improvement in the building and he, therefore, prayed that the rental value should not have been fixed more than Rs. 180/- per month. The petitioner had, however, installed a machinery in the building. The authorities taking in view the installation of machinery in the building enhanced the rental value of the property in dispute and raised the annual value from Rs. 180/- to Rs. 480/-. The petitioner filed an appeal against this order dated 3rd February, 1966, before the Additional Deputy Commissioner, Amritsar, which was also dismissed.