Civil Writ Petition No. 15747 of 2010 1 In the High Court of Punjab and Haryana, at Chandigarh. Civil Writ Petition No. 15747 of 2010 Date of Decision: 6.9.2010 Arora Palace …Petitioner Versus State of Punjab and Others …Respondents CORAM: HON’BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA. Present: Mr. Sherry K. Singla, Advocate for the petitioner. Kanwaljit Singh Ahluwalia, J. (Oral) Learned counsel for the petitioner contends that the house tax, which was payable by the petitioner, was Rs.4,685/- per annum but the Assessing Authority, without passing a speaking order, enhanced the same to Rs.2,01,380/-. Learned counsel further submits that appeal filed by the petitioner was not entertained by the Appellate Authority on the ground that the arrears of house tax, calculated at the enhanced amount, were not deposited by the petitioner. At this stage, this Court is not inclined to issue notice to the Municipal Corporation, Patiala, as they ought not to be burdened with the cost of litigation. Therefore, this Court shall direct the Appellate Authority that on deposit of 50% of amount of arrears of house tax, Case No. H.Tax-26/2010 be decided on merits, subject to the condition that if the Appellate Authority comes to a conclusion that the amount paid Civil Writ Petition No. 15747 of 2010 2 towards house tax is excessive, the amount, so paid, shall be adjusted in future. Hence, the matter is remanded back to the Appellate Authority to decide the appeal, within a period of three months, after deposit of the amount, as stated above. With the observations made above, the present writ petition is disposed of. (Kanwaljit Singh Ahluwalia) Judge September 6, 2010 “DK”