IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 3444 of 2007 DATE OF DECISION : 15.12.2008 Central Warehousing Corporation, Vallah, Amritsar .... PETITIONER Versus Municipal Corporation, Amritsar and another ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. R.C. Setia, Senior Advocate, with Mr. Himanshu Aggarwal, Advocate, for the petitioner. Mr. Vinish Singla, Advocate, for respondent No.1. Mr. N.D.S. Mann, Addl. A.G., Punjab, for respondent No.2. * * * SATISH KUMAR MITTAL , J. In this petition, the Central Warehousing Corporation, Vallah, Amritsar, has challenged the order dated 23.2.2007 (Annexure P-9), whereby the property of the petitioner Corporation has been attached for non-payment of house tax to the tune of Rs. 9,97,515/-. This arrears of house tax pertains to the assessment years from 1985-86 to 2007-08, except for the assessment year commencing from 2004-05 to 2008-09, as the petitioner had deposited the house tax demanded for these years. In the year 1997, the petitioner filed CWP No. 16761 of 1997, CWP No. 3444 of 2007 -2- challenging the recovery of the arrears of house tax due till that date. The said writ petition was got dismissed as withdrawn on 22.12.1997 with liberty to avail the alternative remedy. Now, without availing the alternative remedy, as provided under the Punjab Municipal Corporation Act, 1976 (hereinafter referred to as `the Act'), the petitioner has filed the instant petition, when in order to recover the arrears of the house tax, its property has been attached under Section 138 (2) of the Act. It is the case of the petitioner that against the assessment order for the year 1983-84, which was upheld in appeal, the petitioner filed CWP No. 4127 of 1986, which was decided by this Court on 8.10.2007 and the matter was remanded, for making assessment after hearing the petitioner. Regarding the subsequent assessment year 1984-85, case of the petitioner is that its unit was assessed at the same annual value as for the year 1983-84 and the petitioner deposited the same under protest. However, for the assessment year 1985-86, the different rental value was assessed and for the said assessment year, an appeal was filed. Further, for the assessment year 1986-87 also, the petitioner filed an appeal and the appeals filed by it against those assessment years were not decided by the Appellate Authority, and subsequently, the same rental value was assessed for the subsequent years. It is the further case of the petitioner that whatsoever amount of house tax was demanded by the Municipal Corporation, Amritsar, the same has been deposited. During the course of hearing, on 11.11.2008,the Commissioner, CWP No. 3444 of 2007 -3- Jalandhar Division, Jalandhar, was directed to inform whether any appeal against the order of assessment for the year 1986-87 was filed and if filed, whether the same was decided or not. In pursuance of the said order, copies of appellate orders dated 25.2.1986 and 18.12.1989 have been placed on record. Vide order dated 25.2.1986, the appeal filed by the petitioner for the assessment year 1984-85 was dismissed and vide order dated 18.12.1989, two appeals filed by the petitioner for the assessment years 1985-86 and 1986-87 were dismissed. Therefore, the averments made by the petitioner, that the appeals filed by it against the orders for the aforesaid assessment years have not been decided, are not correct. During the course of hearing, we had also directed the respondents to file a detailed affidavit showing the detail of the arrears of house tax for the assessment years from 1985-86 to 2008-09. In pursuance of the said direction, the Commissioner, Municipal Corporation, Amritsar, has filed an affidavit dated 29.11.2008 along with the details of the amounts of the house tax, due towards the petitioner. After hearing counsel for the parties and keeping in view the aforesaid facts, we do not find any ground to quash the attachment order, without payment of the arrears of house tax due towards the petitioner. Except for the assessment year 1983-84, for which the matter has been remanded, the assessment for the years 1985-86 onwards have become final and according to those orders, as per the detail of arrears of house tax supplied, an amount of Rs. 9,53,005.20 is due towards the petitioner, which CWP No. 3444 of 2007 -4- it is liable to pay to the Municipal Corporation, Amritsar. In the year 1997, the petitioner was given an opportunity to avail the alternative remedy, but instead of availing the alternative remedy, the arrears of house tax were not paid by the petitioner and when the order of attachment was passed, the instant petition was filed. In these circumstances, we do not find any ground to quash the impugned order of attachment. Dismissed. ( SATISH KUMAR MITTAL ) JUDGE December 15, 2008 ( JASWANT SINGH ) ndj JUDGE