- (1.) This judgment of ours will dispose of Letter Patent Appeal No. 1416 and 1417 of 1982, as they arise out of the same judgment of the learned Single Judge, by which two writ petitions Nos. 6622 of 1974 and 6623 of 1974 filed by the appellants, were dismissed, and also a common question of law is involved in these Letter Patent Appeals.
(2.) First we advert to Letters Patent Appeal No. 1416 of 1982.
(3.) M/s. Bhupinder Flour Mills (P) Ltd. Bhatinda appellant was allotted Unit No. 108 by the Municipal Committee, Bhatinda in its Municipal Assessment Register for the purpose of assessment of tax. This unit consists of mill building including godowns, house and three Biggies (water ponds) as also a large area of vacant land. Vide order dated 24th December, 1973, the Administrator of the Municipal Committee, Bhatinda, had determined the annual value of this unit at Rs. 69682/- for the assessment year 1974 and accordingly tax was imposed on the basis of this annual value. This was done under Section 3(1)(c) of the Punjab Municipal Act, 1911 (hereinafter referred to as the Act). On appeal, the aforesaid order was confirmed by the Commissioner, Ferozepur Division, which led to the filling of CWP No. 6622 of 1974, which was dismissed vide impugned judgment.;