SHREEYANS PAPER MILLS LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) By way of this writ petition the petitioner is challenging the orders of the State of Punjab dated 28-11-1985 Annexure-P-8, passed under Section 237 of the Punjab Municipal Act (hereinafter referred to as the Act) and the order Annexure-P-3 dated 3-9-84 passed by the Deputy Commissioner, Sangrur, under Section 84 of the Act dismissing the appeal as barred by time.

(2.) The Municipal Committee, Ahmedgarh, respondent No. 2, issued to the petitioner a notice dated 18-2-1984 under Section 65/67 of the Act proposing an annual rental value of the land and building of the petitioner at Rs. 14,29,637/- and on that basis proposing house tax for the period 1-1-1984 to 31-3-1984 at Rs. 56,611.38. The petitioner company objected to the proposed assessment of the house tax inter alia on the ground that their property was liable to exemption being newly constructed. However, on 27-3-1984 order of assessment was passed against the petitioner. Copy of the said order has been filed with the return of the Municipal Committee Annexure-R-5. A demand notice for the recovery of the amount thus assessed dated 28-3-1984/3-2-1984 was received by the petitioner company on 5-4-1984. Within 30 days thereof, they filed the appeal against the said order of assessment as contemplated under Section 85 of the Act on 3-5-1984. The said appeal was dismissed as barred by time vide Annexure-P-3, by the Deputy Commissioner, Sangrur. According to the learned Deputy Commissioner, from the record of the Municipal Committee, it was amply clear that the application for supply of a copy of the order was received only on 26-4-1984 and, therefore, the present appeal was barred by limitation as it was not filed within 30 days of the order dated 27-3-1984.

(3.) Subsequent to the dismissal of the said appeal as barred by time, the petitioner company filed an appeal under Section 68-A of the Act which provides power to amend assessment list in certain cases. Copy of the said appeal is Annexure-P-4. The prescribed authority under the said section allowed the said appeal of the petitioner-company, vide order Annexure-P-5, dated 12-6-1985. Dissatisfied with the same the Municipal Committee, Ahmedgarh filed a further appeal as provided under sub-section (2) of S.68-A read with Section 237 of the Act, to the State Government. The State Government vide its order dated 28-11-1985 set aside the order of the prescribed authority i.e. that of the Deputy Director dated 18-12-84 passed by him under Section 68-A of the Act. While passing the said order it was observed therein "On perusal of the record, I further find that the building in question is also not fit for being considered for exemption as per notification issued on 1st June 1983 and 30th April 1984, because the building in question had been completed in the month of May 1982 and February 1983, whereas the notifications had been made effective with effect from 1-4-1983. As such, the claim of exemption could not be entertained." As observed earlier the petitioner company has challenged both these orders i.e. the order dismissing their appeal as barred by time and the order of the State Government copy Annexure-P-8 in this petition.