CWP No.16978 of 2009 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.16978 of 2009 Date of decision: 13.12.2010 Gurdaspur District Cooperative Milk Producers Union Ltd. ....Petitioner Versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE ALOK SINGH Present: - Mr. R.K. Sharma, Advocate, for the petitioner. Mr. S.K. Bhanot Addl. A.G., Punjab, for respondents No. 1 and 3. Mr. Amit Singh, Advocate, for respondent No.2. 1.Whether Reporters of local papers may be allowed to see the judgment? 2.Whether to be referred to the Reporters or not? 3.Whether the judgment should be reported in the Digest? ***** ALOK SINGH, J (ORAL) Undisputedly, appeal under Section 84 of the Punjab Municipal Act, 1911 was dismissed being time barred and representation against the Appellate Authority's order was also dismissed by the State Government. Undisputedly, against the assessment order petitioner has filed civil suit, which was dismissed being not maintainable, in view of the fact that plaintiff/petitioner has failed to take alternate remedy of filing appeal under Section 84 of the Act. After dismissal of the suit, appeal was filed before the Appellate Authority, which was dismissed on the ground of limitation. In the opinion of this Court, time consumed before the civil CWP No.16978 of 2009 -2- Court in pursuing the civil suit should have been taken into account in view of Section 14 of the Limitation Act and limitation ought to have been condoned and appeal ought to have been decided at its own merit. Learned Additional Advocate General, Punjab, appearing for respondents No.1 and 3 fairly stated that appeal shall be decided at its own merit in accordance with law and delay in filing the appeal may be condoned. Learned counsel appearing for respondent No.2 stated that the petitioner is depositing house tax @ Rs.50,000/- per annum w.e.f. 2006 under the interim orders passed by the Court. Learned counsel for the petitioner further states that prior to 2006 petitioner has deposited house tax as per the impugned assessment. In the peculiar facts and circumstances of the case, present petition stands allowed. Additional Deputy Commissioner/Appellate Authority is directed to decide the appeal in question at its own merit in accordance with law. Petitioner shall not be asked to deposit any amount by the Appellate Authority in view of the fact that petitioner has already deposited house tax under the interim order of this Court. Parties are directed to appear before the Additional Deputy Commissioner/Appellate Authority on 27.1.2011. Appellate Authority while deciding the appeal shall not be prejudiced from any of the observations made in the impugned orders. (Alok Singh) Judge December 13, 2010 R.S.