IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.4145 of 1987 (O&M) Date of decision: 15.11.2011 Satish Chander Sanwalka ...Petitioner versus Additional Deputy Commissioner, exercising the power of the Deputy Commissioner, Ferozepur under the Punjab Municipal Act, 1911, and another. ....Respondents II. Civil Writ Petition No.6675 of 1989, & Civil Writ Petition Nos.12710 and 12711 of 1994 (O&M) Satish Chander Sanwalka ...Petitioner versus Municipal Committee, Ferozepur City, through its Executive Officer. ....Respondent CORAM: HON’BLE MR. JUSTICE K. KANNAN ---- Present: Mr. Alok Mittal, Advocate, for Mr. Akshay Bhan, Advocate, for the petitioner. None for the respondent. ---- 1. Whether reporters of local papers may be allowed to see the judgment ? No. 2. To be referred to the reporters or not ? No. 3. Whether the judgment should be reported in the digest ? No. ---- K.Kannan, J. (Oral) 1. All these writ petitions relate to the legality of the assessments made under the Punjab Municipal Act for different years which had been originally raised for the property from Civil Writ Petition No.4145 of 1987 (O&M) - 2 - Rs.5,104 for the year 1977-78 to Rs.22,680/-. There had been periodical assessments which have been made the subject of challenge. 2. The contention urged by the petitioner is that the assessments could have been made only on the basis of standard rent and not on the actual rent. The counsel would rely on the decision of the Hon’ble Supreme Court in Bhagwant Rai and others Versus State of Punjab and others-AIR 1996 Supreme Court 95, that the tax shall be assessed only on the standard rent and not on the actual rent. While I would accede to the prayer that a reassessment could be made by assessing the standard rent, I would emphasize that the petitioner cannot have the benefit of such review without paying 50% of the amount that has already assessed for all the years when the challenge has been made till the current year. The said amount shall be calculated and deposited with the authorities within 4 weeks from the date of receipt of copy of the order. This payment shall be given due credit at the time of collection of the amount due under final assessment of the property tax in the manner directed. The standard rent assessed under the Act may not change periodically but if the assessment has a component of market value of the land, the periodical revisions of the property tax that the Municipal Committee could make, will have the basis for making the assessment of the value of the land as on the respective dates for the relevant of assessment years. The value of the land in so far as it Civil Writ Petition No.4145 of 1987 (O&M) -3 - is relevant shall follow the Collector’s circle rates and the value of the buildings shall be in the manner as laid down under the East Punjab Rent Restrictions Act. The impugned notices relating to assessment of property tax are set aside and fresh assessments shall be made, subject only to the direction for payment of the tax provisionally as directed by me in the aforesaid paragraph. If the amount is not paid as directed, the petitioner is not entitled to have a fresh assessment and the assessment made already shall stand confirmed. 3. All the writ petitions are disposed of as above. (K. KANNAN) JUDGE 15.11.2011 sanjeev