C.M. No.9159-C of 2007 and -1- RSA No.3287 of 2007 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.M. No.9159-C of 2007 and RSA No.3287 of 2007 Date of Decision: 29.07.2009 Municipal Council, Khanna ...Appellant VERSUS Indrasan Kumar and others ...Respondents CORAM: HON'BLE MR.JUSTICE AJAY TEWARI Present: Mr. Pankaj Bhardwaj, Advocate for the appellant. Mr. V. M. Gupta, Advocate for the respondents. *** AJAY TEWARI J. (ORAL) C.M. No.9159-C of 2007 For the reasons recorded, delay of 3 days in filing the appeal is condoned. RSA No.3287 of 2007 This appeal has been filed against concurrent judgments of the Courts below decreeing the suit of the respondents challenging the payment of house tax. Following questions have been proposed by the learned counsel:- i) “Whether the judgment and decree dated 28.2.2005 passed by the learned Civil Judge (Jr. Divn.), Khanna decreeing the suit of the plaintiffs/respondents is C.M. No.9159-C of 2007 and -2- RSA No.3287 of 2007 illegal and erroneous? ii)Whether the judgment and decree dated 10.01.2007 passed the learned Additional District Judge, Ludhiana, dismissing the appeal filed by the appellant against the judgment and decree passed by the trial court is illegal and arbitrary? iii)Whether the jurisdiction of the civil court to try the civil suit filed by the plaintiffs/respondents is barred in light of the other efficacious remedies available under Punjab Municipal Act, 1911? iv)Whether the claim of the appellant for recovery of the house tax from the respondents/plaintiffs was within prescribed period of limitation?” Both the Courts below have relied upon the fact that under the Municipal Act, the property of the Indian Red Cross Society is exempted from house tax and in fact the house tax demanded in this case was set aside by the appellate authority on this ground. In this view of the matter, the questions proposed do not arise. Consequently, this appeal is dismissed. No costs. As the main case has been disposed of therefore all the pending civil miscellaneous applications in the case also stand disposed of. ( AJAY TEWARI ) July 29, 2009 JUDGE ashish