IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.14596 of 1989 (O&M) Date of decision: 23.09.2011 Ajit Singh son of Chanan Singh of B.XX-3354, Ferozepur Road, Ludhiana. ....Petitioner versus The Commissioner, Patiala Division, Patiala, and another. ....Respondents CORAM: HON’BLE MR. JUSTICE K. KANNAN ---- Present: None for the petitioner. Mr. Navdeep Sukhna, DAG, Punjab, for respondent No.1. Mr. Satinder Khanna, Advocate, for respondent No.2. ---- 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. The petitioner challenges the assessment to the property tax which was levied for the year, 1989. The petitioner had already exhausted the statutory remedies and the issue on fact was that the annual rental value had been assessed at Rs.4,000/- per month. The assessment was made on the basis that the petitioner had admitted to renting a portion and realizing an income of Rs.1,000/- and he was occupying ground floor of the building and had kept vacant another Civil Writ Petition No.14596 of 1989 (O&M) - 2 - floor of the building. The annual rental value was, therefore, assessed on a notional income of what it could have fetched if the entire property had been let out for rent. I do not find any error in the approach of the authority in assessing the property tax. 2. It is seen from the file that the petitioner was being represented through a person, who has since become a Judge of this Court. The petitioner has not made any alternative arrangement. I do not propose to issue of any fresh notice and I have proceeded to dispose of the case with the assistance of the counsel for the respondents. 3. The writ petition is dismissed. (K. KANNAN) JUDGE 23.09.2011 sanjeev