- (1.) Instant writ petition has been filed under Articles 226/227 of the Constitution of India for issuance of writ in the nature of certiorari for quashing the order dated 16.10.2000 (Annexure P-5) and order dated 07.04.2004 (Annexure P-6) passed by Principal Secretary, Local Government, Punjab, whereby revision petition filed by respondent No. 3 has been allowed. Brief facts of the case are that petitioner - Punjab State Warehousing Corporation (for short 'the Corporation') - constituted under Section 18 of the Warehousing Corporation Act, 1962 is a statutory authority under Article 12 of the Constitution of India. The Corporation has its go-downs in different cities of Punjab for storage of foodgrains. In Zira town also the Corporation has its godowns. The Municipal Council, Zira (earlier known as Municipal Committee) was charging house tax at the rate of Rs. 8322/- per year till 1984. The Municipal Council reassessed and decided to impose house tax of Rs. 1,33,188.30 vide its order dated 12.06.1987 for the year 1987-88. The Corporation deposited an amount of Rs. 88,902.11 vide receipt No. 01/102 dated 02.07.1987 and filed an appeal against the order dated 12.06.1987 before the competent authority i.e. Additional Deputy Commissioner, Ferozepur, which was accepted vide order dated 26.08.1987 and case was remanded for fresh decision. It is pleaded in the writ petition that Municipal Council instead of hearing and deciding the case remanded by the Additional Deputy Commissioner, issued a notice under Section 68-A of the Punjab Municipal Act, 1911 (for short 'the Act'), whereby house tax of Rs. 1,70,848.50 was imposed. This order was made applicable from 01.10.1987. For the year 1988-89 house tax was imposed at the same rate i.e. Rs. 1,70,848.50 vide its notice/bill No. 4/2 dated 05.04.1988. The Corporation deposited this amount with the Municipal Council on 20.04.1988 and 20.04.1989 after availing 10% rebate. The Corporation challenged the said notice issued under Section 68-A by filing a civil suit. In the civil suit, Municipal Council made a statement that the notice has been withdrawn and recovery would be effected as per the decision of the Additional Deputy Commissioner, Ferozepur. During the pendency of civil suit, Municipal Council further imposed house tax to the tune of Rs. 1,33,188.30 vide its order dated 04.06.1990. However, the Corporation deposited the tax for the year 1990-91 to the tune of Rs. 1,19,879.47 on 03.10.1990 after availing 10% rebate and filed appeal against the order dated 04.06.1990 before the Additional Deputy Commissioner, Ferozepur, which was accepted and case was remanded back to the Municipal Council vide order dated 26.11.1990. The Corporation filed a suit for recovery of Rs. 4,61,668.71 being the amount illegally recovered by the Municipal Council for the years 1987-88 to 1989-90. The said suit was decreed vide judgment and decree dated 14.02.1994 (Annexure P-2). Thereafter the Municipal Council continued to assess the house tax taking the capacity of godowns as 1,89,000 bags, 75% of it was treated as utilized capacity i.e. 1,41,750 bags, rent at the rate of 25 paise per bag per month which comes to Rs. 35,437.50, annual rental value was assessed as Rs. 4,25,250/-, depreciation was assessed as Rs. 42,525/- @ 10%, tenable annual rental value was ultimately determined as Rs. 3,82,725/- and house tax being 15% per annum of the annual rental value was assessed as Rs. 57,408.75. The matter was agitated before the appropriate authorities in appeals, revisions etc. and ultimately respondent No. 1 allowed revision of the Municipal Council vide order dated 16.10.2000 (Annexure P-5) wherein correction was made on 07.04.2004 (Annexure P-6). Hence, this writ petition by the petitioner.
(2.) Upon notice respondents appeared and filed their written statement. It was admitted that Corporation has its godowns in Zira Town which falls within the municipal limits of Zira. In the godowns Corporation is storing foodgrains and charging certain amount for the storage which includes maintenance of health of the foodgrains and other expenses. Earlier house tax was charged at the rate of Rs. 8322/- per annum upto 1986. Under Section 67-A of the Act the assessment was revised and an amount of Rs. 1,33,188.30 was imposed as house tax after calculating the same at the rate of 58/- paise per bag, which was the actual rent being charged by the Corporation. On appeal by Corporation before the Additional Deputy Commissioner, case was remanded back to the Municipal Council. It was admitted that order dated 04.06.1990 was passed by the Municipal Council and the tax was assessed to the tune of Rs. 1,33,188.30, however, the said order was made effective w.e.f. 01.04.1988. Various other grounds were taken which are not relevant for disposal of the present writ petition.
(3.) I have heard the learned counsel for the parties and perused the record.;