CWP No.16063 of 2011 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.16063 of 2011 Date of decision: 30.08.2011 Raj Rani ....Petitioner Versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE ALOK SINGH Present: - Ms. Promila Jain, Advocate, for the petitioner. 1.Whether Reporters of local papers may be allowed to see the judgment? 2.Whether to be referred to the Reporters or not? 3.Whether the judgment should be reported in the Digest? ***** ALOK SINGH, J (ORAL) Learned counsel for the petitioner has submitted that house tax was imposed on the petitioner illegally without making compliance of the provisions for the assessment of the house tax. She has further stated that petitioner was never called by way of notice to participate in the assessment proceeding. She has further stated that petitioner was wrongly advised to file civil suit against the assessment, imposition and recovery of the house tax, which was dismissed being not maintainable. Learned counsel for the petitioner has fairly stated that against the assessment of the house tax petitioner ought to have filed appeal under the Municipal Act, which now petitioner is willing to file. Having heard learned counsel for the petitioner I am satisfied that civil suit was wrongly filed and now petitioner can file statutory appeal under the Municipal Act. If appeal is filed against the impugned CWP No.16063 of 2011 -2- assessment and recovery of the house tax within 15 days from today, same shall be decided by the appellate authority at its own merit and shall not be dismissed on the ground of limitation. Petitioner shall deposit `40,000/- before the appellate authority subject to the final decision in the appeal. It goes without saying that if any excess amount is found having been paid by the petitioner, same shall be refunded to the petitioner, however, if any amount is found due against the petitioner by the appellate authority, petitioner shall pay the same within such time as fixed by the appellate authority. Meanwhile, on deposit of `40,000/-, recovery of the impugned tax shall remain stayed. Petition stands disposed of accordingly. (Alok Singh) Judge August 30, 2011 R.S.