IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.2799 of 2010 Date of decision: 19th July, 2010 Raghbir Kaur and others … Petitioners Versus Municipal Corporation, Ludhiana and others … Respondents CORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Present: Ms. Jigyasa Tanwar, Advocate for the petitioners. Mr. Harsh Aggarwal, Advocate for the respondents. KANWALJIT SINGH AHLUWALIA, J. (ORAL) Grievance of the petitioners is that the appellate authority is not entertaining the appeal preferred by the petitioners against imposition of the house tax on the ground that the entire house tax had not been deposited. The total amount of house tax payable by the petitioners is Rs.36,897.80 upto 29th October, 2002. Counsel for the petitioners has pleaded that it is a case of extreme hardship. The petitioners are suffering from extreme poverty and are not able to deposit the amount. Therefore, the right of appeal is being denied to them. Though there is a statutory provision that before the appeal is entertained, the entire amount is to be deposited. It is not disputed that in the given circumstances of the case, the Court can reduce the amount to be deposited by an assessee. Taking into consideration the circumstances of the case, present writ petition is disposed of with a direction that on deposit of 50 Civil Writ Petition No.2799 of 2010 per cent of the amount, which has been specified in the notice (Annexure P-1), the appellate authority shall entertain the appeal and decide the same on merits. [KANWALJIT SINGH AHLUWALIA] JUDGE July 19, 2010 rps 2