Jasbir Singh, J. - (1.) Jasbir Singh, J. Petitioner has filed the present writ petition under Articles 226/227 of the Constitution of India with a prayer to issue a writ of certiorari to quash the orders Annexure P.2, vide which house-tax regarding his property was assessed and also to quash the orders Annexures P.3 and P.4, vide which the appeal and revision were dismissed, respectively.
(2.) From the records it reveals that before the courts below it was the primary objection of the petitioner that his property has been assessed at the higher rate whereas the adjoining property has been assessed at the lower rate. The revisional authority though by taking note of the said objection has ordered that the said property be also reassessed as per law. Relevant portion of order passed in revision reads as under: "The original assessment record produced by the Municipal Council has shows that due procedure as enshrined in the Punjab Municipal Act, 1991 (as amended in 1994) was duly followed before finalizing the assessment order. Further,the assessment order was passed after hearing the assessee/ petitioner as the record proves that assessee was duly represented in the final proceedings. The record of assessment of the property in question proves that the valuation for house tax assessment was made by taking 5% the land price plus the value of the structure after giving the rebate of depreciations. As such, the appellate authority has rightly held in its order dated 17.1.2002 that the tax has been levied in accordance with the law and in presence of the petitioner/appellant. However, the grievance of the petitioner that a property in the neighbour of the petitioner has been assessed at a very lower rate, therefore, the assessment of his property made at an higher annual value is bad, when considered in wider prospective shows that as the property of the petitioner has been rightly assessed, this is definite that the neighbouring building has been erroneously valued. But the petitioner cannot take any advantage of erroneous assessment of neighbouring building when it is proved on record that building of petitioner has been correctly assessed. Accordingly, the revision petition is devoid of any merit and is hereby dismissed. However,a direction is given to the Municipal Council to review the assessment of the adjoining property referred by the petitioner and the assessment of the property reviewed and correct and assessment made as per the formula, which have been applied in the case of the petitioner building as both the buildings are situated in the same vicinity. Let the action be taken within 30 days and compliance report sent to Government."
(3.) Before levying the tax appropriate opportunity of hearing was given to the petitioner and thereafter tax was imposed. No case for interference is made out in writ jurisdiction under Article 227/227 of the Constitution of India. Dismissed.;