ISHAR DASS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Factual Matrix First.

(2.) Finding that revenues of the Municipal Committee, Mansa, respondent No. 2, were insufficient to provide amenities to its citizens, the State Government, respondent No. 1 in exercise of powers conferred by Sections 62-A and 61 of the Punjab Municipal Act, 1911 (hereinafter called the Act) issued a notification dated August 11, 1971, directing respondent No. 2 the Municipal Committee to impose house tax at the rate of 10 per cent on the annual rental value of buildings and lands as defined in sub-section (1) of Section 3 of the said Act within a period of 60 days in the said Municipal Committee. It was made clear that in case the Committee failed to comply with the directions, action will be taken under sub-section (3) of Section 62-A of the Act. The Municipal Committee failed to impose the house tax.

(3.) The Punjab Government then imposed house tax at the rate of 10 per cent of the annual rental value of the buildings and lands within the jurisdiction of Municipal Committee, Mansa, payable by the owners of such buildings vide notification dated 16th November, 1971. Exemptions were granted in certain cases with which we are not concerned. Thereafter, the Executive Officer requested the Municipal Committee to appoint an Assessing Authority for the purpose of assessing the house tax to be imposed 'Consequently, on 22nd February, 1972, the Municipal Committee passed a resolution unanimously appointing Sarvshri Kishore Chand and Hukam Singh Narula as Assessing Authority. Vide this very resolution Sarvshri Roshan Lal, Maghar Singh, Dalbir Singh and Executive Officer were appointed members of the Sub Committee for hearing appeals. Thereafter notices were issued by the Executive Officer to the different owners of immovable properties in Mansa town including the petitioners intimating them that the Municipal Committee had assessed the rental value of the houses and shops and invited objections thereto (One of such notices is Annexure 'D' appended to this petition). A bare reading of this notice reveals that it was the Municipal Committee who had assessed the rental value of the different properties for the purpose of house tax on the basis of the present rent. Aggrieved by these notices, the petitioners have filed this petition.