Judgment:
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-18335-2004 Date of decision:-12.03.2014 Central Warehousing Corporation ...Petitioner Versus State of Punjab and another ...Respondents CORAM: HON'BLE Mr.JUSTICE SANJAY KISHAN KAUL, CHIEF JUSTICE HON'BLE Mr.JUSTICE ARUN PALLI Present: Mr.Rajesh Garg, Advocate, for the petitioner.
Mr.Sukhdeep Singh Brar, Additional Advocate General, Punjab for respondent No.1 – State.
**** SANJAY KISHAN KAUL, C.J.(ORAL) The petitioner, Central Warehousing Corporation, without availing of the appellate remedy straightway has approached this Court by filing a writ petition under Article 226 of the Constitution of India to assail the house tax assessment for the year 2003-2004 as well as the demand notice issued pursuant thereto.
The ostensible reason for the same was stated to be the judgement of the Division Bench of this Court in Model Town Residents Association, Patiala and others Vs State of Punjab, 2002(4) RCR (Civil) 248 striking down the provision of Section 3(1)(b) of the Punjab Municipal Act, 1911 (hereinafter referred to as the said Act) as ultravires the Constitution.
The aforesaid basis does not survive, as conceded by learned counsel for the petitioner, as the said judgement stands reversed by the Sharma Amodh 2014.03.13 10:57 I attest to the accuracy and integrity of this document chandigarh CWP-18335-2004 2 Hon’ble Supreme Court in Municipal Committee, Patiala Vs Model Town Residents Association and otheRs.2007(8) SCC669 Learned counsel for the petitioner, however, submits that there is another aspect of the matter arising qua the applicability of the notification dated 02.05.1980 issued by the State of Punjab in terms whereof, as per the petitioner, there is no applicability of the taxation provisions of the said Act in Mandi township area of Ropar.
On a query as to why the aforesaid issue should not be relegated to be decided by the appellate authority, learned counsel for the petitioner relies upon the judgement of the Hon’ble Supreme Court in Popcorn Entertainment and another Vs City Industrial Development Corporation and another, 2007(9) SCC593 The Hon’ble Supreme Court while discussing the issue of relegating a party to an alternative remedy opined that since the matter was pending for very long before the High Court and three of the four grounds for interference by the High Court, as laid down in another judgement of the Supreme Court, had been made out, it was not a fit case for the High Court to relegate the parties to the alternative remedy.
Even if the aforesaid principle is applied to the factual matrix of the present case, we find firstly that there is no such issue in the present case which can be said to be covered by another judgement of this Court so as not to relegate a party to the appellate remedy.
Secondly, as far as the time factor is concerned, undoubtedly 10 years have elapsed, but even the same is a consequence of failure on the part of the petitioner to bring to the notice of this Court the judgement of the Sharma Amodh 2014.03.13 10:57 I attest to the accuracy and integrity of this document chandigarh CWP-18335-2004 3 Hon’ble Supreme Court in Municipal Committee, Patiala (supra) which was delivered on 01.08.2007.
Thus, within three years of filing of the petition, the legal principle was settled against the petitioner which had been the cause for the petitioner to directly file the petition under Article 226 of the Constitution of India.
The remaining seven years have elapsed on account of inaction.
Thus, the petitioner cannot seek to put the burden of this on mere pendency of the matter in Court.
We are thus of the view that in so far as the remaining cause for the grievance of the petitioner against the assessment of house tax is concerned, it is in fitness of things that the appellate remedy be not circumvented and the petitioner avail of the same in accordance with law.
The petition is accordingly dismissed, but with the aforesaid liberty.
(SANJAY KISHAN KAUL) CHIEF JUSTICE (ARUN PALLI) JUDGE1203.2014 Amodh Sharma Amodh 2014.03.13 10:57 I attest to the accuracy and integrity of this document chandigarh