BEHARI LAL CHARITABLE TRUST Vs. STATE OF HARYANA

JUDGEMENT

(1.) Challenge in this petition filed under Article 226 of the Constitution is to the order of assessment dated 28.1.1994 passed by the Municipal Council, Ambala Cantt. revising the annual rental value of the premises in dispute which are admittedly in occupation of a tenant. The annual rental valge from Rs. 4,200/- per annum has been revised to Rs. 20,000/- per annum thereby enhancing the house tax leviable on the premises. The argument of the learned counsel for the petitioner is that the property in dispute is owned by a Charitable Trust and, therefore, in terms of the Haryana Government notification dated December 14, 1982 the said premises are not liable to the levy of house tax. It is further contended that the Rent Controller has by an order dated 25.8.1998 determined the fair rent of the premises and that the annual rental value has not been determined on the basis of that fair rent. The order of assessment has been affirmed in appeal by the Sub-Divisional Officer, Ambala and also by the State Government exercising its revisional powers.

(2.) We have heard counsel for the parties and having perused the impugned order find that the question whether the premises are owned by a Charitable Trust as alleged by the petitioner has not been examined by any of the Authorities below and no finding has been recorded thereon. The fair rent determined by the Rent Controller, too, has not been looked into while revising the annual rental value under the Haryana Municipal Act. In this view of the matter, we are satisfied that the impugned order cannot be sustained.

(3.) Consequently, the writ petition is allowed, impugned orders Annexures P-3 to P-5 set aside and the case remanded to the Municipal Council, Ambala Sadar, Ambala Cantt. with a direction to re-determine the annual rental value and the house tax, if any, payable by the petitioner. The Municipal Council will afford a reasonable opportunity of being heard to the petitioner who will be at liberty to raise all issues before it and produce whatever material it wants to in support of the pleas. The Municipal Council will record findings on the issues raised by the petitioner and pass appropriate orders in accordance with law. Petitioner through its counsel has been directed to appear before the Executive Officer of the Municipal Council, Ambala Sadar on August 9, 1999 for further proceedings.