(1.) THIS judgment shall dispose of R.S.A. Nos. 1711 of 1987 and 54 of 1986 as controversy is same in both the appeals. For the sake of convenience, facts have been extracted from R.S.A. No. 1711 of 1987.
(2.) CHALLENGE is to the notification dated 20.11.1974 issued under Section 5(3) of the Punjab Municipal Act, 1911 whereby the order dated 29.3.1979 has been passed by the Administrative Municipal Committee for recovery of house tax from the Plaintiff.
(3.) BOTH the Courts have held that the notification dated 20.11.1974 by which the Plaintiff's Milk Plant was included in the Municipal Limits is illegal and void.