CWP No.4655 of 2009 1 IN THE HIGH COURT FOR THE STATES OF PUNJAB & HARYANA AT CHANDIGARH. Civil Writ Petition No.4655 of 2009 Date of decision: 29.4.2010 Bhupinder Kumar Gupta & another ...Petitioners Versus State of Punjab & others ...Respondents CORAM: HON'BLE MR. JUSTICE RAJAN GUPTA Present: Mr. Puneet Gupta, Advocate, for the petitioners. Mr. J.S. Puri, Addl. Advocate General, Punjab for respondents No.1 & 3. Mr. Pardeep Bajaj, Advocate for Mr. R.S. Khosla, Advocate, for respondent No.2. Rajan Gupta, J. (oral) The petitioners have preferred the instant writ petition challenging the assessment order dated 2nd May, 2002, Annexure P-10 and order dated 4th December, 2007, Annexure P-18, passed by the appellate authority, whereby assessment of house tax has been made with regard to property belonging to the petitioners as described in para 3 of the petition. Learned counsel for the petitioners submits that a perusal of the order, Annexure P-10 shows that the same was not passed in respect of the property of the petitioners individually but in respect of number of properties situated within the limit of Nagar Panchayat, Zirakpur. He further submits that in view of the provisions of the Act, the petitioners have not been given opportunity of hearing and separate order needed to be passed by the assessing authority after examining all the aspects. He further submits that the order, Annexure P-10 is totally non-speaking in nature and thus deserves to be set-aside. He has prayed that the matter CWP No.4655 of 2009 2 be remanded back to the assessing authority for a decision afresh. The prayer for remand is not opposed by learned counsel appearing for respondent No.2, Nagar Panchayat Zirakpur. I have heard learned counsel for the parties. It is evident that the assessment order, Annexure P-10 is omnibus order in respect of certain properties, situated within the limit of Nagar Panchayat, Zirakpur. It appears that no individual order was passed with respect to property of the petitioners. Learned counsel for Nagar Panchayat has produced the original record in court but has not been able to produce any separate order passed in respect of the property of the petitioners. This apart, it is clear that order, Annexure P-10 does not contain any reason, on the basis of which the house tax has been assessed. The said order is totally non-speaking in nature. Under the circumstances, the same is set-aside. The matter is remitted back to the assessing authority to take a decision afresh after granting an opportunity of hearing to the parties for the relevant assessment years. Consequently, the impugned order (Annexure P-18), passed in appeal by the Deputy Commissioner-cum-Collector, SAS Nagar also cannot survive. The same is hereby set-aside. The petition stands allowed in these terms. Parties are directed to remain present before the assessing authority on 19th May, 2010. (RAJAN GUPTA) JUDGE 29.4.2010 'rajpal' To be referred to the Reporters or not: Yes / No