{"id":106540,"date":"2009-07-09T00:00:00","date_gmt":"2009-07-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/municipal-committee-vs-the-deputy-commissinoer-on-9-july-2009"},"modified":"2017-07-16T22:49:50","modified_gmt":"2017-07-16T17:19:50","slug":"municipal-committee-vs-the-deputy-commissinoer-on-9-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/municipal-committee-vs-the-deputy-commissinoer-on-9-july-2009","title":{"rendered":"Municipal Committee vs The Deputy Commissinoer on 9 July, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Municipal Committee vs The Deputy Commissinoer on 9 July, 2009<\/div>\n<pre>CWP No.11991 of 1989                                  :1:\n\n      In the High Court of Punjab and Haryana at Chandigarh.\n\n\n                                     Date of decision: 09.07.2009\n\n\nMunicipal Committee, Faridkot                    ... Petitioner\nVersus\nThe Deputy Commissinoer, Faridkot and others     .. Respondents.<\/pre>\n<p>      CORAM: HON&#8217;BLE MR.JUSTICE PERMOD KOHLI<\/p>\n<p>Present:    Mr.RL Gupta,Advocate, for the petitioner.\n<\/p>\n<p>            None for the respondents.\n<\/p>\n<p>\nPERMOD KOHLI, J. (Oral):\n<\/p>\n<\/p>\n<p>            Petitioner, Municipal Committee, Faridkot, passed order for<\/p>\n<p>assessment of the House Tax on 27.03.1987 in respect to the properties<\/p>\n<p>belonging to respondent Nos.2 and 3. After making the assessment, an<\/p>\n<p>amount of Rs.1, 09,350\/- has been assessed as rental value after giving ten<\/p>\n<p>per cent of the rebate in respect to respondent No.3. Similarly, Rs.48,600\/-<\/p>\n<p>was assessed as rental value of the property in respect of respondent No.2.<\/p>\n<p>Aggrieved of the aforesaid assessment, respondent No.2, i.e Punjab State<\/p>\n<p>Cooperative Supply and Marketing Federation Limited filed an appeal<\/p>\n<p>before the Deputy Commissioner, Faridkot, disputing the levy of House<\/p>\n<p>Tax. The Appellate Authority vide the impugned order dated 14.12.1988,<\/p>\n<p>Annexure P-2,accepted the appeal partly and the House Tax levied upon<\/p>\n<p>respondent No.2 has been affirmed. However, the house tax assessed for<\/p>\n<p>respondent No.3 has been revised.      It has been ordered that previous<\/p>\n<p>assessment in respect to Lok Sewak Cooperative Marketing Society<\/p>\n<p>Limited, Faridkot, shall be maintained instead of the new assessment.<br \/>\n<span class=\"hidden_text\"> CWP No.11991 of 1989                                   :2:<\/span><\/p>\n<p>             It is against the aforesaid condition that the Municipal<\/p>\n<p>Committee has filed the present writ petition challenging the order<\/p>\n<p>datede14.12.1988, Annexure P-2, passed by the Appellate Authority. The<\/p>\n<p>only contention raised in the present petition is that against the order of<\/p>\n<p>assessment passed by the Municipal Committee dated 27.03.1987 only one<\/p>\n<p>appeal was filed by the Punjab State Cooperative Supply and Marketing<\/p>\n<p>Federation Ltd. i.e respondent No.2 and no appeal was preferred by<\/p>\n<p>respondent No.3, but the Appellate Authority            while affirming the<\/p>\n<p>assessment made in respect of respondent No.2 i.e. the appellant before it,<\/p>\n<p>set aside the assessment made in respect of respondent No.3.<\/p>\n<p>             I have perused the impugned order Annexure P-2. It is evident<\/p>\n<p>that only respondent No.2 had preferred an appeal challenging the<\/p>\n<p>imposition of House Tax upon its property.         The Appellate Authority,<\/p>\n<p>however, has set aside the assessment made in respect to respondent No.3 as<\/p>\n<p>well without there being any appeal on its behalf. It is also relevant to note<\/p>\n<p>that respondent No.3 was not even a party before the Appellate Authority in<\/p>\n<p>the aforesaid appeal and inspite of that the Appellate Authority interfered<\/p>\n<p>with the assessment made in respect to property of respondent No.3.<\/p>\n<p>             None has put in appearance on behalf of the respondents and<\/p>\n<p>this petition has been heard in their absence.\n<\/p>\n<p>             After hearing the learned counsel for the parties and perusing<\/p>\n<p>the impugned order, I am of the considered opinion that there is substance<\/p>\n<p>in the contention raised by the learned counsel for the petitioner. The<\/p>\n<p>Appellate Authority had no right to interfere in the assessment in respect to<\/p>\n<p>respondent No.3 who choose not to file any appeal nor even appeared<\/p>\n<p>before the appellate authority. Even respondent No.3 was not even a party<br \/>\n<span class=\"hidden_text\"> CWP No.11991 of 1989                                    :3:<\/span><\/p>\n<p>before the Appellate Authority.        The impugned order is, thus, not<\/p>\n<p>sustainable in law to the extent it has interfered with the order of assessment<\/p>\n<p>relating to the property of respondent No.3.\n<\/p>\n<p>             For the reasons recorded above, this petition is allowed.<\/p>\n<p>Impugned order dated 14.12.1988, Annexure P-2, is hereby quashed to the<\/p>\n<p>extent mentioned above. No costs.\n<\/p>\n<\/p>\n<pre>09.07.2009                                         (PERMOD KOHLI)\nBLS                                                    JUDGE\n<span class=\"hidden_text\"> CWP No.11991 of 1989   :4:<\/span>\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Municipal Committee vs The Deputy Commissinoer on 9 July, 2009 CWP No.11991 of 1989 :1: In the High Court of Punjab and Haryana at Chandigarh. Date of decision: 09.07.2009 Municipal Committee, Faridkot &#8230; Petitioner Versus The Deputy Commissinoer, Faridkot and others .. Respondents. CORAM: HON&#8217;BLE MR.JUSTICE PERMOD KOHLI Present: Mr.RL Gupta,Advocate, for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-106540","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Municipal Committee vs The Deputy Commissinoer on 9 July, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/municipal-committee-vs-the-deputy-commissinoer-on-9-july-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Municipal Committee vs The Deputy Commissinoer on 9 July, 2009 - Free Judgements of Supreme Court &amp; 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