IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Civil Writ Petition No.22978 of 2010 Date of Decision: January 20, 2011 M/s S.S. Enterprises Private Limited .....PETITIONER(S) VERSUS Divisional Commissioner, Gurgaon Division, Gurgaon & others .....RESPONDENT(S) . . . CORAM: HON'BLE MR. JUSTICE AJAI LAMBA PRESENT: - Mr. Jai Vir Yadav, Advocate, for the petitioner. . . . AJAI LAMBA, J (Oral) 1. This petition has been filed under Article 226/227 of the Constitution of India, for quashing demand notices of house tax, Annexure P-4 dated 20.3.2009 and Annexure P-9 dated 2.9.2009. In the alternate, it has been prayed that respondent No.1, Divisional Commissioner, Gurgaon Division, Gurgaon, be directed to entertain and hear the appeal on merits without insisting upon deposit of house tax demanded under the impugned notices. 2. Learned counsel contends that in regard to the same building, other owners/ occupants CWP No. of 20 [2] had approached this Court. One of such case is Civil Writ Petition No.22962 of 2010 titled ‘Bharat Lal Maurya vs. Divisional Commission, Gurgaon Division, Gurgaon’ decided on 22.12.2010. 3. Considering the facts and circumstances of the case, this petition is disposed of in the same terms as in Civil Writ Petition No.22962 of 2010 titled ‘Bharat Lal Maurya vs. Divisional Commission, Gurgaon Division, Gurgaon’ decided on 22.12.2010, operative part whereof reads as under:- “After hearing learned counsel for the petitioner, this Court is of the view that the present writ petition can be disposed of by directing the respondents to entertain the appeal, filed by the petitioner and decide the same on merits, provided petitioner deposit 50% of the House Tax, demanded by the House Tax Authorities. The peti- tioner shall also furnish an undertaking and surety bond that in case the appeal is decided against him, the remain- ing amount of 50% of the House Tax shall be deposited by him along with the normal interest charged by the Mu- nicipal Authorities. Ordered accordingly.” (AJAI LAMBA) January 20, 2011 JUDGE avin 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest?