- (1.) Instant writ petition has been filed under Articles 226/227 of the Constitution of India for quashing the orders dated 25.06.1996 (Annexure P-4) passed by the House Tax Assessment Committee, Municipal Council, Gobindgarh and dated 06.03.1997 (Annexure P-9) passed by the Deputy Commissioner, Fatehgarh Sahib.
(2.) In short, facts of the case are that the petitioner-firm is being run in the name and style of M/s Radha Steel Rolling Mills, Mandi Gobindgarh and is owner of factory i.e. 234/KM, situated within the municipal limits of Municipal Council, Mandi Gobindgarh. The petitioner-firm was paying house tax regularly to the Municipal Council to the tune of Rs. 2295/- per annum upto the year 1995-96. Copy of bill has been annexed as Annexure P-1. It is also pleaded that under Section 63 of the Punjab Municipal Act, 1911 (for short, '1911 Act'), the Municipal Council has to cause an assessment list of all buildings and lands on which any tax is imposed or proposed to be imposed containing the particulars mentioned therein. After the preparation of the list, a public notice thereof is required to be given under Section 64 of the 1911 Act as it existed at the relevant time. However, person claiming to be either the owner or occupier of the property included in the list is at liberty to inspect the list and make extract therefrom without any charge and a notice not less than one month is to be given and thereafter the assessment can be revised. However, without complying with the provisions of law, the impugned order dated 25.06.1996 (Annexure P-4) has been passed by the House Tax Committee and tax has been increased manifold. The appeal under Section 84 of the 1911 Act filed by the petitioner has been dismissed by the Deputy Commissioner, Fatehgarh Sahib, vide impugned order dated 06.03.1997 (Annexure P-9). Hence, this writ petition.
(3.) In pursuance of notice, respondent no.4 put in appearance and filed written statement with the averments that rental value was assessed at Rs. 17,000/- and house tax was assessed at Rs. 2295/- on 16.02.1982 which continued to be paid by the petitioner-firm upto 1995-96. After a lapse of long period, fresh assessment has been carried out. The Municipal Council is competent to amend the assessment list and reassess the building in accordance with the procedure prescribed in the 1911 Act. The total area of plot is 800 square yards and covered area is 18605 square ft. Considering the current value and cost of building at Rs. 91.50 lacs, house-tax was assessed at Rs. 61,762/- and fire cess at Rs. 3088/- for the year 1996-97. It is further averred that land of the petitioner-firm was rightly assessed for a total area of 8000 square yards in accordance with the above said rates at Rs. 92.50 lacs which was reduced to Rs. 42.75 lacs by the Sub Committee according to revised reduced rates uniformly. I have heard learned counsel for the parties and perused the record.;