C.W.P No.3253 of 1990 ::1:: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : December 01, 2010 1. C.W.P No.3253 of 1990 Ravinder Kumar vs State of Haryana and another 2. C.W.P No.4735 of 1990 Punjab Furniture House vs The State of Haryana and others 3. C.W.P No.4736 of 1990 M/S Ahuja Furniture House vs State of Haryana and others 4. C.W.P No.7553 of 1990 Dewan Chand and others vs State of Haryana and others *** CORAM : HON'BLE MR.JUSTICE AJAY TEWARI *** Present : Mr. C.B.Kaushik, Advocate for the petitioners. Mr. Deepak Jindal, DAG Haryana for the official respondents. *** 1. Whether Reporters of Local Newspapers may be allowed to see the judgment ? 2. To be referred to the Reporters or not ? 3. Whether the judgment should be reported in the Digest ? *** AJAY TEWARI, J (Oral) This order shall dispose of CWP Nos.3253, 4735, 4736 and 7553 of 1990, as common questions of law and facts are involved therein. The challenge in these writ petitions is to the demand of house C.W.P No.3253 of 1990 ::2:: tax. In one case viz CWP No.3253 of 1990, the petitioner had filed a statutory appeal after the assessment order and thereafter filed a statutory revision. In that case, against the proposed rental value of Rs.8000/-, ultimately the Appellate Authority reduced the same to Rs.5500/-. In other writ petitions viz CWP Nos.4735, 4736 and 7553 of 1990, no statutory revisions had been filed but straightway the writ petitions were filed. As regards, CWP No.3253 of 1990, I find that the revisional authority has taken all the relevant factors into consideration and has granted necessary relief to the petitioner. Thus, the argument that certain technical aspects of proper issuance of notice were not fulfilled by the Municipal Committee pales into insignificance, in view of the relief granted to the petitioner. Consequently, CWP No.3253 of 1990 is dismissed with no order as to costs. As regards CWP Nos. 4735, 4736 and 7553 of 1990, in my opinion, it would be in the interest of justice if these writ petitions are dismissed while giving liberty to the petitioners to file revisions before the Secretary Local Government Haryana. Ordered accordingly. In case such revisions are filed within one month from the receipt of certified copy of this order, respondent No.1 shall not take up the plea of limitation and shall decide the same on their own merits, in accordance with law. No costs. ( AJAY TEWARI ) December 01, 2010. JUDGE `kk'