Civil Writ Petition No. 1135 of 2010 1 In the High Court of Punjab and Haryana, at Chandigarh. Civil Writ Petition No. 1135 of 2010 Date of Decision: 30.9.2010 Bakshish Singh …Petitioner Versus Municipal Corporation, Patiala and Another …Respondents CORAM: HON’BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA. Present: Mr. Ashok Bhardwaj, Advocate for the petitioner. Mr. Baljinder Singh, Advocate for respondent No.1. Ms. Ambika Luthra, Assistant Advocate General, Punjab, for respondent No.2. Kanwaljit Singh Ahluwalia, J. (Oral) It is not disputed that the impugned order dated 31.3.2005 (Annexure P3), whereby the house tax was assessed, is an ex parte order. It is stated in the order that the assessee had not raised any objection, in time. Learned counsel for the petitioner has very seriously disputed and submitted that the notice, issued by respondent No.1-Municipal Corporation, Patiala, was not received by the petitioner, therefore, he could not file the objections. On the observations made by this Court that as to why an opportunity of hearing cannot be afforded to the petitioner as well as to Civil Writ Petition No. 1135 of 2010 2 file objections to the notice, learned counsel for respondent No.1- Municipal Corporation, Patiala, has submitted that in case the petitioner deposits the house tax, so assessed, within a period of three months from today, the Corporation shall not hesitate to consider the objections of the assessee also. In view of the argument advanced by learned counsel for the petitioner and the statement made by learned counsel for the Municipal Corporation, the impugned order (Annexure P3) along with the order dated 29.4.2009 (Annexure P5) and review order dated 20.10.2009 (Annexure P7), passed by the Appellate Authority, are set aside. The matter is remitted back to the Assessing Authority to decide the imposition of the house tax afresh, after affording an opportunity of hearing to the petitioner. The petitioner shall deposit the house tax, as assessed as well as the arrears, within a period of three months from today. He shall also file objections to the notice, within a period of 30 days, from today. In case, leteron, respondent No.1-Municipal Corporation, Patiala, comes to the conclusion that the house tax, so assessed, is at a higher side, the payment, made in excess, shall be adjusted. With the observations made above, the present writ petition is disposed of. (Kanwaljit Singh Ahluwalia) Judge September 30, 2010 “DK”