IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 4752 of 1990 (O&M) Date of Decision: 30.11.2010. Malhotra Stores and another .... Petitioners Versus Patiala Municipality Patiala and others ...Respondents CORAM: HON'BLE MR. JUSTICE NAWAB SINGH Present: Shri Animesh Sharma, Advocate for the petitioners. None for respondents No. 1 and 2. Mr. V.K.Jindal, Addl. A.G. Punjab, for respondent No.3 – State. NAWAB SINGH.J (ORAL) Challenge is to the orders dated September 13th 1989 (Annexure P/1) passed by Additional Deputy Commissioner, Patiala, affirming the order dated March 8th, 1989 (Annexure P/2) of Executive Officer, Municipal Committee, Patiala, vide which the rental value of the shop bearing No. 5953/B-1, Arya Samaj Chowk, was assessed at Rs.700/- per month for the year 1988-89. Perusal of the impugned orders (Annexures P/1 and P/2) passed by the authorities below would, therefore, go to show that the shop is situated in the midst of the town and the rental value was assessed after inspection of the shop by the House Tax Inspector. The petitioner has not led any oral or documentary evidence to show that the rental value assessed by the Municipal Committee authorities was in excess, in any manner. In view of this, in the considered opinion of this Court, there is no illegality or irregularity in the impugned order (Annexure P/1), dismissing the appeal of the petitioner. Dismissed. (NAWAB SINGH) JUDGE 30.11.2010. som