IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.16215 of 2006 Date of Decision: 12.10.2006 Pawan Kumar and another Petitioners versus The Divisional Commissioner, Patiala and another Respondents CORAM:- HON'BLE MR. JUSTICE JASBIR SINGH HON'BLE MR. JUSTICE PRITAM PAL Present: Shri Sanjiv Gupta, Advocate for the petitioners Jasbir Singh, J. (Oral) Dispute pertains to assessment of house tax, regarding property owned by the petitioner. It is apparent from the assessment order that the same was passed on a consent given by the petitioners. Counsel states that no such concession was given, as has been recorded by the assessing authority. However, when asked to show, whether this contention was raised before the appellate authority, in grounds of appeal, after reading the same, counsel has admitted that no such ground was taken. As such, at this stage, this Court is unable to accept this contention. Furthermore, it has been noticed by the appellate authority that the area falls in the prime location of the biggest wholesale market of city Patiala. In view of this, we feel that the amount of tax, assessed is perfectly justified. No case is made out for interference. Dismissed. ( Jasbir Singh ) Judge October 12, 2006 ( Pritam Pal ) gk Judge