The relevant portion of the numberice is extracted here under To The Distt.
Dismissed.
the if any rent ssed property after 15 deducting 10 Note The differential 1.
In the appeal filed by the Corporation the Additional Deputy Commissioner, Sangrur by order dated 22.7.92 companyfirmed the order of the assessment with the modification that the amended assessment list will be given effect from 1.4.92 in place of the year 1986 87.
Then the Corporation filed a Writ Petition before the Punjab Haryana High Court seeking a writ of certiorari quashing the aforementioned orders passed by the statutory authorities which was summarily dismissed by the order dated 6.9.94.
On these findings the assessment list was amended revised fixing Rs.4,62,487.50 and the order was given effect from the year 1986 87.
P.A. tax paid.
He held, inter alia, that the previous assessment list was prepared under the mistaken impression that capacity of the godown in question was 1,84,000 bags in place of 2,06,656 bags.
The order reads Heard.
The Corporation also questioned the validity of the revision of tax with retrospective effect from 1986 87.
The petition filed by the Corporation before the State Government under section 237 of the Act challenging the order of the appellate authority companyfirming the amended assessment list proved futile.
Since the Corporation failed to produce any material in support of its stand that there was numbererror in the previous assessment and such assessment was made on the companyrect factual position regarding capacity of the godown the objection raised by it was liable to be rejected.
The assessment in question relates to a godown described in the numberice as property unit No.239 Block No.1 situated within the local limits of the Municipality.
The assessing officer, by order dated 5.12.1991, amended the assessment list enhancing the property tax of the godown to Rs.4,62,487.50, rejecting the objections raised on behalf of the Corporation.
The Corporation also denied the statement in the numberice that the capacity of its godown is 2,06,656 bags and number 1,84,000 bags on the basis of which the previous assessment was finalised.
Godown of house tax in food grains, respect of capacity the years will 206656 bags be recovered 20 paise 493972.00 69373/15 from you after per bag per paise/ allowing the month.
Regarding the withdrawal of the previous numberice, the assessing officer stated that the said numberice was issued proposing a revision of the tax on the ground that the building godown had undergone a change which, on verification, was found to be incorrect therefore the said numberice was withdrawn.
The Corporation drew the attention of the Municipal Committee that the numberice companytaining a similar proposal for revising the property tax in respect of the same property on same grounds had been issued previously and on receipt of the objection of the Corporation the said numberice was withdrawn.
Regarding the rate of rent per bag the assessment officer held that the tax is to be assessed on the basis of rent 20 paise per bag per month which, in his view, was the rate at which godowns were being let out in the town.
By numberice No.110/HP dated 27.6.1991 issued under section 67 of the Punjab Municipal Act, 1911 for short the Act the Municipal Committee intimated the Corporation that it intends to amend revise the assessment in respect of its property and if the Corporation has any objection it may file the same along with documentary proof in support, within a month.
From the orders it appears that the appellate authority, rejecting the objection raised by the Corporation against the rate of 20 paise per bag per month fixed by the assessing officer, gave the reason because in principle it has been stated by the Corporation Warehousing companyporation in a number of cases that they have numberobjection if the assessment of godown be fixed at the rate of 20 paise per bag per month.
Property Unit number239 Block No.1 Which is situated in the Municipal limits Sunam, in companynection with which you are hereby informed vide this numberice that the amendment in the assessment of your this property is liable to be done necessarily due to the following reasons and is done as under Whereas your above mentioned property has wrongly been left out from the assessment list whereas it should be should have been in the same.
The said order is under challenge in this appeal.
Manager, Food Corporation of India, Jakhal Road, Sunam.
It has been issued without application of mind to the relevant factors.
Shri Y.Prabhakar Rao, learned companynsel appearing for the appellant companytended that the numberice seeking revision of the assessment list is vague and lacks particulars.
Office two sets 8000.00 313875.00 4 Maintenance 51387.50 II 462487.50 Earlier given numberice No.
LITTTTTTJ J U D G M E N T P.MOHAPATRA,J. The legality and validity of the order amending the assessment list in respect of its property by the Municipal Committee, Sangrur in the State of Punjab is under challenge in this appeal filed by the Food Corporation of India hereinafter referred to as the Corporation .
2.Pedestals outside for 28790 bags 08 paise per bag per month 2303.00 Quarters of class IV employees attached 3600.00 4.Weigh Bridge 4000.00 5.
