V.P.Gupta, J. - (1.)This writ petition has been filed with a prayer that the order of the Deputy Commissioner, Simla, dated 9th June, 1970, with respect to the direction that assessment of tax is to take effect from 1st Jan., 1970 instead of 1st April, 1968, be quashed.
(2.)The facts, in brief, are that respondents 2 and 3 are owners of Shop No. 76, Lower Bazar, Simla. This shop was old and for this reason respondents 2 and 3 demolished the same and reconstructed it in the beginning of 1968. The Municipal Committee assessed this building for the year 1968 at Rs. 8,525/ and a notice for this assessment was issued on 4th Dec., 1968 (Annexure PA). A reply to this notice was given by respondents 2 and 3 on 4th Jan., 1969 (Annexure PB). The Municipal Committee thereafter issued an order on 6th Sept., 1969 (Annexure PC) by which the assessment at Rs. 8,525/- for the year 1968 as from 1st May, 1968) was made subject to the remission of all taxes on the old assessment from 1st March, 1968 to 31st March, 1968, when the building was demolished for reconstruction. Respondents 2 and 3 feeling aggrieved from this order, dated 6th Sept, 1969, filed as appeal with the Deputy Commissioner, Simla, who vide his order, dated 9th Tone, 1970, held that the assessment should come in force with effect from 1st Jan., 1970. The other grounds of appeal taken by respondents 2 and 3 were rejected.
(3.)Feeling aggrieved from this order of the Deputy Commissioner, this writ petition has been filed by the Municipal Corporation.
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