- (1.) The aforesaid two writ petitions bearing CWP Nos. 13144 and 13243 of 2007 have been filed against a similar order dated 12.6.2007 (Annexure P-8) passed by respondent No.2 as well as the assessment order dated 07.09.2005 (Annexure P-2) passed by respondent No.1 enhancing the house tax. Since common questions of law and fact are involved, both the petitions are being disposed of by this common order. The facts of this case are taken from CWP No. 13144 of 2007.
(2.) The brief facts are that the petitioner who was earlier a tenant purchased the premises from the landlord. Earlier house-tax was being charged at the rate of Rs.8066/- per annum. However, by the impugned bill the tax was increased to Rs. 37, 935/- per annum. The petitioner after making the pre-deposit filed an appeal which as mentioned above was dismissed by order Annexure P-8. The same was dismissed on the ground that the order was a consent order. The petitioner challenged both the orders by way of the instant petition.
(3.) In reply the stand taken is that the respondent could assess the house tax on the basis of Section 93(c) of the Punjab Municipal Corporation Act 1976. Section 93(c) is as follows:- "Determination of ratable value of lands and buildings assessable to taxes,-..................................................................... ....................................................................................................... ....................................................................................................... (a) .................................................................................................. (b) ................................................................................................. ( c ) In the case of any building, the gross annual rent of which cannot be determined under clause (b), 5 per cent on the sum obtained, by adding the estimated present cost of erecting the building less such amount as the Commissioner may deem reasonable to be deducted on account of depreciation (if any ) to the estimated market value of the site and any land attached to the building: Provided that - (i) in the calculation of the rateable value of any premises no account shall be taken of any machinery thereon; (ii) when a residential building is occupied by the owner or is not let the rateable value shall be fifty percentum of the annual market rent prevalent at the time of assessment in the locality for similar accommodation Provided further that in respect of any land or building the fair rent whereof has been fixed under the law relating to rent restriction for the time being in force the rateable value thereof shall not exceed the annual amount of the fair rent so fixed or the actual rent for which the same has been let whichever is higher.";