C.W.P. No. 12310 of 2008 1 In the High Court of Punjab and Haryana at Chandigarh C.W.P. No. 12310 of 2008 Date of decision: 18-07-2008 Punjab State Electricity Board Petitioner Vs. Deputy Commissioner cum Appellate Authority Mansa & others ...Respondents .... Coram: Hon'ble Mr. Justice K.S.Garewal Hon'ble Mrs. Justice Daya Chaudhary Present: Mr.Sukhbir Singh, Advocate, for the petitioner. K.S.GAREWAL, J. This petition has been filed by Punjab State Electricity Board to challenge levy of house tax. A Grid Sub Station was constructed by the Punjab State Electricity Board at Mansa for supply and regulation of electricity to consumers in and around Mansa. The Board had also set up a colony and constructed houses for its employees. It also provided roads, street lights, sewerage and other infrastructure. In 1985 the Board received a bill of Rs.810/- from the Municipal Committee Mansa on account of house tax in respect of the Grid Sub Station. Subsequently proceedings under the Municipal Act were initiated and house tax was assessed at Rs.1,90,000/- for the year 1985-86. An appeal was filed against those proceedings which was dismissed. CWP No. 5244 of 1986 was filed in which stay was granted but subsequently petition was disposed of with a direction that the Board C.W.P. No. 12310 of 2008 2 should file an appeal before the Appellate Authority and the case should be decided on merits. In 1989 the Municipal Committee issued assessment order and enhanced the house tax amount to Rs.47,250 for the year 1989-90. This order was challenged before the Additional Deputy Commissioner (Appellate Authority) and the appeal was dismissed. The Board again filed CWP No. 12434 of 1990 to challenge the order of dismissal. This petition was dismissed in 2006. LPA No. 63 of 2006 was filed against the said dismissal on April 6, 2006. L.P.A. was also dismissed. S.L.P. against that order was decided on merits on March 16, 2007. It was allowed and the case was remanded back for filing the statutory appeal and a fresh decision by the statutory authority. Pursuant to that order, an appeal was filed before the Appellate Authority which too was dismissed on September 24, 2007. That order is Annexure P-7 and has been challenged through this petition. The demand notice which was challenged before the Appellate Authority was the one issued by the Executive Officer of the Municipal Committee, Mansa on March 27, 1989. Copy of this assessment order is Annexure P-4. The Executive Officer has clearly recorded that “after hearing the objections and careful consideration, it has been decided that the assessment of this unit for the year 1989-90 is reduced from Rs.7,31,075/- to Rs. 3,50,000/- to which he agrees. Out of this, 10% repair charges be deducted.” From the above it is obvious that the assessment was done when Mukhtiar Singh, Junior Engineer was present before the Executive Officer on behalf of the Punjab State Electricity Board and he consented the C.W.P. No. 12310 of 2008 3 assessment. The petitioner has been unable to demonstrate that the said Mukhtiar Singh was either incompetent to give consent or his consent was recorded under duress. The assessment was clearly on consent basis. Therefore, there is no scope for interference with the said assessment. We find no merit in this petition. Petition is dismissed. ( K.S.GAREWAL) JUDGE (DAYA CHAUDHARY) JUDGE July 18, 2008 RSK