Civil Writ Petition No.15273 of 2009 -: 1 :- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.15273 of 2009 Date of decision: November 9, 2010. Gurdeep Singh Bhullar ...Petitioner(s) v. State of Punjab & Ors. ...Respondent(s) CORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Present: Shri B.S. Walia, Advocate, for the petitioner(s). Shri Anil Sharma, Additional Advocate General, Punjab for respondents No.1 and 2. Shri R.S. Cheema, Advocate, for respondent No.3. Kanwaljit Singh Ahluwalia , J. (Oral): On October 11, 2010, Counsel for the petitioner made a statement before a Division Bench of this Court that he will not press the following prayer made in the writ petition:- “Certiorari to quash Annexure P/3 dated 15.02.2008, Annexure P-6 dated 27.02.2008, Annexure P-10 dated 24.08.2009, Annexure P-15(iii) dated 22.01.2009 as also to declare Section 147 (b) of the Act ultra vires the Constitution of India” Since the vires of the Act were not pressed, therefore, the Division Bench had referred the present writ petition before a Single Bench of this Court for adjudication. Civil Writ Petition No.15273 of 2009 -: 2 :- It is stated in the writ petition that the petitioner is one of the five co-owners of the property bearing No.BIX/1-1749-GSB situated at Chotetti Chowk, G.T. Road, Jalandhar. It is stated that a construction measuring 10' x 25' on the front and a chowkidar's hut was made on this plot of land measuring 7 marlas (196 square feet) by the other four co-owners of the petitioner. On 11.1.1999, Assistant Commissioner exercising the powers of Municipal Commissioner, Jalandhar passed the assessment order and assessed the tax payable by the petitioner as Rs.2.16 lacs per annum. A perusal of the order Annexure P-15 reveals that it was stated therein that a due notice for service was sent and in spite of the notice, the assessee had not appeared and, thus, the ex-parte order Annexure P-15 was passed. Shri B.S. Walia, Counsel appearing for the petitioner, has assailed the assessment order by stating that no service, as envisaged under the provisions of the Punjab Municipal Corporation Act, was effected upon the petitioner. It is stated that no postal notice was sent and even the notice was served upon one Harjinder Kaur who is in no way concerned with the petitioner. Furthermore, against the assessment order, petitioner had filed an appeal. The appeal was not being heard as the petitioner had not made necessary deposit for hearing of the appeal. Aggrieved against the same, the petitioner filed the present writ petition. On October 04, 2009, a Division Bench of this Court passed the following order:- “Learned Counsel for the petitioner contends that apart from the various procedural lapses committed while framing assessment, basic principles of natural justice like non- association of the petitioner for the assessment of house tax Civil Writ Petition No.15273 of 2009 -: 3 :- and non-supply of copy of assessment order have not been followed. He has further argued that once the attachment of the property in question has been made, the requirement of pre-deposit of tax for the hearing of the appeal is absolutely unwarranted. Notice of motion. Shri P.K. Jain, Addl. A.G., Punjab, who is present in Court, accepts notice on behalf of respondent No.1. Two copies of the paper book shall be handed over to him during the course of the day. Let notice to respondents No.2 & 3 be issued on furnishing of process fee by dasti process. List again on 28.10.2009. Appeal pending before the Commissioner shall be adjourned to a date beyond the date fixed.” It is the stand of the petitioner that since the property was attached, he is not liable to make pre-deposit of the tax, for hearing of the appeal. It is the admitted that the Commissioner, Municipal Corporation, Jalandhar, inspite of a direction issued by the Division Bench of this Court, had dismissed the appeal. Even though there was an apparent disobedience of the order dated October 05, 2009, this Court shall not propose to take action against the Commissioner, Municipal Corporation, Jalandhar as the restoration of the appeal and its decision will be again dependent upon the fact whether proper service was effected upon the petitioner or not. To cut short the controversy, without examining the merits, this Court is of the view that fair play and balance of equities demand that Civil Writ Petition No.15273 of 2009 -: 4 :- assessment order should be passed afresh after affording due opportunity of hearing to the petitioner. Continuation of ex-parte order may not serve ends of the justice. Thus, it is ordered that the property of the petitioner, which has been attached may remain attached for another period of three months and within that period the Assistant Commissioner, Municipal Corporation, Jalandhar shall pass a fresh order regarding assessment of the house tax after affording two effective opportunity of hearing to the petitioner. Accordingly, the present writ petition is disposed of and the ex- parte order Annexure P-15(iii) is quashed. The assessing authority is directed to conclude the assessment proceedings within a period of three months from the date of receipt of a certified copy of this order. The parties shall appear before the Assistant Commissioner, exercising the powers of the Commissioner, Municipal Corporation, Jalandhar on 01.12.2010 at 10 AM. Needless to say that the petitioner may submit written arguments which shall be dealt with by the assessing authority. [Kanwaljit Singh Ahluwalia] November 9, 2010. Judge kadyan