Judgment:
C.W.P. No.14153 of 1991 -1- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No.14153 of 1991 Date of Decision.30.06.2014 2. C.W.P. No.14148 of 1991 Municipal Committee, Hoshiarpur through its Executive Officer ......Petitioner Versus Deputy Commissioner, Hoshiarpur and another ......Respondents Present: Mr. B.S. Wasu, Advocate for the petitioner. Mr. Ranbir Singh Pathania, DAG, Punjab. CORAM:HON'BLE MR. JUSTICE K. KANNAN1 Whether Reporters of local papers may be allowed to see the judgment ?.
2. To be referred to the Reporters or not ?.
3. Whether the judgment should be reported in the Digest?. -.- K. KANNAN J.
1. Both the writ petitions contain challenges at the instance of the Municipal Committee against the order passed by the Appellate Authority setting aside the amendment to the assessment made by the Committee. The amendments were in purported exercise of the power of the Municipal Committee to make amendment of the assessment list under Section 56 of the Punjab Municipalities Act. The contention was that the amendment had been made subsequent to the settlement of the assessment list and when the settlement has been made, any such amendment must be taken before the completion of the assessment year. If such an amendment was not within time, it could be operative only for the subsequent assessment year. The basis which was taken as impermissible was that any such amendment of property tax if it is Kamboj Pankaj Kumar 2014.07.02 09:51 I attest to the accuracy and integrity of this document Chandigarh C.W.P. No.14153 of 1991 -2- brought in the subsequent assessment year, it would amount to a retrospective amendment of the assessment made in the previous year.
2. This issue does not appear to be res integra any longer. The matter has been directly dealt with by the Supreme Court in Punjab National Bank Vs. New Delhi Municipal Committee AIR1973SC674dealing with the very same provision under the Punjab Municipal Act. The Supreme Court was considering the case with reference to Sections 66 and 67 of the Act. In that case, the assessee Punjab National Bank was opposing an assessment which was made subsequent to the commencement of the next assessment of April 1, 1959 to a list which had been prepared before 31st March, 1959. Reading Section 66, the Court answered that Section 66 which talks about settlement makes specific mention about the validity of the list and the finality subject to such amendment as thereafter be duly made. It will be better to reproduce Section 66 and 67 for a proper under standing. "66.Settlement of lists. –(1) After the objections have been enquired into and the persons making them have been allowed an opportunity of being heard either in person or by authorized agents, as they may think fit, and the revision of the valuation and assessment has been completed, the amendments made in the list shall be authenticated by the signatures of not less than two members of the committee, who shall at the same time certify that no valid objection has been made to the evaluation and assessment contained in the list, except in the case in which amendments have been entered therein, and subject to such amendments as may thereafter be duly made, the tax so assessed shall be deemed to be the tax for the year commencing on the first day of January or first day of April next ensuring as the Committee may determine, or in the case of a tax then imposed for the first time for the period between the date on which the tax comes into force and such first day of January or April, as the case may be. (2) The list when amended under this section shall be deposited in the committee’s office and shall there be open Kamboj Pankaj Kumar during office house to all owners or occupiers of property 2014.07.02 09:51 I attest to the accuracy and integrity of this document Chandigarh C.W.P. No.14153 of 1991 -3- comprised therein or the authorized agents of such persons, and public notice that it is so open shall forthwith be published."
67. Further amendments of assessment list. – (1) The committee may at any time amend the list by inserting the name of any person whose name ought to have been or ought to be inserted, or by altering the assesment on any property which has been erroneously valued or assessed through fraud, accident or mistake, whether on the part of the committee or of the assessee, or in the case of tax payable by the occupier by a change in the tenancy, after giving notice to any person affected by the amendment, of a time not less than one month from the date of service, at which the amendment is to be made. (2) Any person interested in any such amendment may tender his objection to the committee in writing before the time fixed in the notice or orally or in writing at that time, and shall be allowed an opportunity of being heard in support of the same in person, or by authorized agent, as he may think fit."
(emphasis supplied) 3. It can be noticed that Section 66 talks about an amendment of the list which would be final subject however to any amendment to be made thereafter and Section 67 talks about the power of the Committee to make amendment at any time. The Court was actually upholding the amendment which was brought out for the subsequent year. I do not think that there is any error in the order passed by the authority to make an intervention by the Appellate Authority.
4. There is also a ground taken that in this case, there was also a power of the revision but the Committee has challenged it by means of writ petition. This objection need not prevail after making the case pending literally more than two decades. I do not find any error as regards the power of the authority to make an amendment in the manner which is set forth under Section 67 of the Act.
5. I have seen the grounds in reply and I find among other things the objection that has been taken by the Electricity Board is that Kamboj Pankaj Kumar 2014.07.02 09:51 I attest to the accuracy and integrity of this document Chandigarh C.W.P. No.14153 of 1991 -4- the building is not a commercial building. It is merely some electricity distribution facility with roads within the compound and the lights being provided by the Electricity Board to itself. It is not very clear or certain about whether the facilities which were there within the campus in respect of buildings which were subject to house tax assessment comes strictly within the purview of the power of the Municipal Committee. I do not propose to open that issue but I have restricted my finding only to the ground on which the Appellate Authority set aside the amendments. It has erroneously looked into the power as not available when Section 67 makes possible a power to amend the assessment at any time.
6. The impugned order is set aside and the writ petitions by the Municipal Committees are allowed. (K. KANNAN) JUDGE June 30, 2014 Pankaj* Kamboj Pankaj Kumar 2014.07.02 09:51 I attest to the accuracy and integrity of this document Chandigarh