IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Civil Writ Petition No.2851 of 2008 Date of Decision: January 19, 2009 Krishan Lal .....PETITIONER(S) VERSUS Municipal Corporation, Chandigarh & Others .....RESPONDENT(S) . . . CORAM: HON'BLE MR. JUSTICE AJAI LAMBA PRESENT: - Mr. Harsh Aggarwal, Advocate, for the petitioner. Mrs. Lisa Gill, Advocate, for the respondents. . . . AJAI LAMBA, J (Oral) Learned counsel for the respondents has pointed out that the petitioner has an efficacious remedy under Section 146 of the Punjab Municipal Corporation Act, 1976 as extended to Union Territory, Chandigarh by the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994 as well as Clause 24 of Chandigarh Municipal Corporation (Tax on Commercial, Industrial and Institutional Lands and Buildings) Bye-laws, 2003. The petitioner may file an appeal under the said provisions. Considering the nature of contention raised, as recorded in Order dated 27.2.2008, the CWP No.2851 of 2008 [2] petitioner would be entitled to file an appeal. In case, an appeal is filed within two weeks from today, objections in regard to the limitation would not be raised. It is however directed that the appeal would be considered as 75% of the amount has already been deposited. The petition is disposed of in the above terms. (AJAI LAMBA) January 19, 2009 JUDGE avin