Civil Writ Petition No.15246 of 2008 1 In the High Court of Punjab and Haryana, at Chandigarh. Civil Writ Petition No.15246 of 2008 Date of Decision: 5.8.2010 Mrs. Gurdarshan Bawa …Petitioner Versus State of Punjab and Others …Respondents CORAM: HON’BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA. Present: Mr. G.S. Sachdev, Advocate for the petitioner. Ms. Ambika Luthra, Assistant Advocate General, Punjab, for respondents No.1 and 2. Mr. A.R. Takkar, Advocate for respondent No.3. Kanwaljit Singh Ahluwalia, J. (Oral) The present writ petition has been filed seeking a writ in the nature of certiorari for quashing the order dated 23.12.2004 (Annexure P12) along with the order dated 30.7.2008 (Annexure P13). Brief facts of the case are that the petitioner is running a hospital in the property bearing No. B-IX/2-2549 J, 517-A, New Jawahar Nagar, Jalandhar. The Tax Superintendent reported that major renovation and alterations have been made in the property, therefore, the property is under assessed. Notice under Section 103 of the Punjab Municipal Corporation Act, 1976 (hereinafter referred to as “1976 Act”) was issued, wherein it Civil Writ Petition No.15246 of 2008 2 was stated that annual rental value is to be enhanced from Rs.36,460/- to Rs.10,08,000/- per annum. In response to the notice, detailed objections (Annexure P11) were submitted, which contained 24 paragraphs and stated various reasons for which annual rental value could not be enhanced. The House Tax Sub Committee, Municipal Corporation, Jalandhar (hereinafter referred to as “the Committee”) vide order dated 23.12.2004 (Annexure P12), passed a cryptic order in one line, while dismissing the objections without consideration, which reads as under:- “...We find the written objections are not satisfactory”. Mr. A.R. Takkar, Advocate, appearing for respondent No.2-the Committee, has submitted that the order (Annexure P12) reflects application of mind. I have perused the order (Annexure P12), passed by the Committee, concluding portion whereof reads as under:- “...5. However, as written objections has also been filed. It is clear mean that assessee has knowledge about the proceedings of the case. We have gone through the record led on the file carefully examined the written objection and report of Tax Supdt. We find the written objections are not satisfactory. This property is situated in Pochavea Guru Nanak Mission Chowk proposed ARV is basis on prevalent market situation. Therefore, we accept the proposal of Tax Civil Writ Petition No.15246 of 2008 3 Supdt. and fixed the ARV as under:- Self Commercial Rs.100800/- P.A. w.e.f. 1.4.99”. It would have been better for the Committee to deal with each objection under the provisions of the 1976 Act, which specified the procedure for determination of the annual rentable value of the property. Without observing anything on the merits of the case, lest it may not prejudice right of the parties, orders (Annexures P12 and P13) are set aside and the matter is remitted back to the Committee to decide the same afresh, after considering the objections (Annexure P11), filed by the petitioner. The petitioner will be permitted to supplement his objections and submit written arguments, which shall be considered and dealt with by the Committee. The parties shall appear before the Committee on 8.9.2010, which shall decide the matter within a period of three months from the first date of hearing. With the observations made above, the present writ petition is disposed of. (Kanwaljit Singh Ahluwalia) Judge August 5, 2010 “DK”