Satya Parkash Goyal, J. - (1.) This petition under Article 226 of the Constitution of India has been filed for quashing the house -tax assessment order, Annexure P.7 and the Appellate Order, Annexure P.9.
(2.) The Petitioner is a charitable trust registered under the Indian Trust Act, 1882 having its registered office at Rajpura. To enable it to carry out its purposes, the Central Government gave on lease, the land measuring 49.51 acres situate at Rajpura together with its tenements, buildings and other installations at nominal rent initially for a period of ten years vide Annexure P. 2, dated January 17, 1959. After the expiry of the said period, the Petitioner continued to hold the said property for some time on the same terms and condition whereafter it was extended for a period of 30 years vide lease deed dated May 31,1971.
(3.) The said land was numbered in the Municipal Records as plot No. 68 for the purposes of house -tax. After informing the Petitioner of the proposed annual value and hearing its representatives it was decided that the buildings constructed by the Trust were its property and being its owner it was liable to pay house -tax thereon. The annual value of the said buildings, as proposed, was approved and fixed at Rs. 1,02,000/ -. The appeal filed by the Petitioner against this order having been dismissed by the Additional Deputy Commissioner, Patiala, vide judgment dated September 29, 1979, Annexure P.9, the Petitioner has come up in this petition.;