- (1.)THIS judgment disposes of Civil Writ Petition No. 26 of 1980 and Civil Writ Petition No. 35 of 1980. These are directed against the appellate orders of Deputy Commissioner, Patiala partly affirming on appeals the orders of the Administrator, Municipal Committee, Patiala assessing the rental value of the disputed property.
(2.)REFERENCE to relevant facts have been made from the pleadings in Civil Writ Petition No. 26 of 1980. In the year, 1976-77 the annual rental value of the disputed property was assessed at Rs. 3340/- per annum. Notice, dated December 16, 1976 under section 67 of the Punjab Municipal Act (for short, the Act) was issued to the petitioner for enhancing the annual rental value to Rs. 7200/. per annum. The validity of this notice was challenged and the Administrator directed that the proposed rental value be fixed for the year, 1977-78. The order of the Administrator was challenged in appeal before the Deputy Commissioner, Patiala, who reduced the rental value from Rs. 560/- per mensem to Rs. 510/- per mensem.
(3.)LEARNED counsel for the petitioner submitted that annual rental value ought to have been determined under section 3 (l) (b) of the Act and the annual rental value will be the standard rent of the disputed property. The house-tax can only be levied en the annual rental value fixed in the light of this provision. There is merit in the submission made. The appellate authority failed to keep this aspect in consideration while disposing of the appeal.