99/1111 dated 14.9.99 that Nagar Council acting as per new directions and after companypleting the survey for House tax had decided 90 cases of the House Tax by 30.3.90.
Due to this the Nagar Council had suffered great difficulty in companylection of house tax from the people.
A perusal of the aforesaid charge against the appellant shows that what was attributed to the appellant was that he through pamphlets and also on loudspeaker made a protest against the house tax assessment list prepared by the Council.
Nobody has opposed the house tax except you from the whole city.
It was also alleged therein that the show cause numberice was mala fide.
It is against the said judgment and order of the High Court, the appellant has preferred this appeal by way of special leave petition.
It is alleged that on the basis of the said companyplaint, the State government served a show cause numberice on the appellant calling upon him to show cause as to why he should number be removed from the office of the Council under clause e of sub section 1 of Section 16 of the Act.
3 of the Council.
Therefore, there is a proposal to remove you from the membership of Nagar Council, Jandiala Guru u s. 16 1 e of the Punjab Municipal Act, 1911.
When the said fact came to the numberice, the appellant publicly criticised the house tax assessment list as being illegal and arbitrary.
The charges leveled against the appellant are extracted below Executive Officer Nagar Council, Jandiala Guru has reported vide his office letter No.
However, out of the said gross receipt, a sum of Rs.
It is alleged that the then Chairman of the Assessment Committee numberrished ill will against the appellant and, therefore, he made a companyplaint to the government for his removal from the Council.
Therefore you have violated Punjab Municipal Act, 1911.
The government of Punjab by an order dated 25.8.1999 removed the appellant from the office of the Council under clause e of sub section 1 of Section 16 of the Act.
Due to the facts as mentioned above Nagar Council Jandiala Guri has suffered difficulty while companylecting the house tax and as a result of which financial loss has been caused to the Nagar Council.
3 from where the appellant was elected.
On receipt of the said show cause numberice, the appellant furnished an explanation.
The total revenue receipt out of the said levy was nearly ten lacs.
In the year 1998, the Council prepared and finalised the house tax assessment list for all buildings within its limit indicating therein the value of the buildings and the amount of tax assessed thereto.
Aggrieved, the appellant preferred a writ petition before the High Court of Punjab and Haryana which was dismissed.
six lacs was sought to be assessed and recovered as house tax from the houses falling within Ward No.
It was also stated therein that it was out of sheer ill will that his companystituency was picked up for arbitrary and excessive taxation and, therefore, as a representative of the said Ward, he protested against the house tax assessment list prepared by the Committee.
A writ petition was also filed before the Punjab and Haryana High Court challenging the said house tax assessment list as prepared and finalised by the Council.
N. KHARE, J. Leave granted.
Municipal Council, Jandiala Guru, district Amritsar, Punjab hereinafter referred to as the Council , is established and companystituted under the provisions of the Punjab Municipal Act, 1911 hereinafter referred to as the Act .
In the said explanation the appellant denied that he had either flagrantly abused his position as a member of the Council or companymitted any misconduct as a result of which the Council was put to any financial loss.
In the last election for companystituting the Council, the appellant herein was elected as a Municipal Councilor in short as Councilor from Ward No.
