NAND LAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Vide order dated 26.3.2001, house tax was assessed regarding property of the petitioners. They went in appeal, which was dismissed vide order dated 1.9.2005 (Annexure P/5). Relevant portion of the order reads thus:-

(2.) It is apparent from the records that the appeal was dismissed primarily on the ground that the petitioners had failed to deposit the amount of tax assessed, which is mandatory under the provisions of Section 147 of the Punjab Municipal Corporation Act, 1976. When this matter came up before this Court on 25.10.2005, following order was passed:-

(3.) Counsel for the petitioners states that in consequent to the order passed by this Court, the petitioners had deposited the amount of house tax till the filing of the appeal. In view of this, the writ petition is allowed, the order passed by the appellate authority is set aside and the matter is remitted to the appellate authority to pass a fresh order on merits. Parties are directed to appear before the appellate authority on 27.11.2006.