JUDGMENT

V.N. Khare, J.-Leave granted.

2. Municipal Council, Jandiala Guru, district Amritsar, Punjab (hereinafter referred to as the Council ), is established and constituted under the provisions of the Punjab Municipal Act, 1911 (hereinafter referred to as the Act ). In the last election for constituting the Council, the appellant herein was elected as a Municipal Councilor (in short as Councilor ) from Ward No. 3 of the Council. 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. The total revenue receipt out of the said levy was nearly ten lacs. However, out of the said gross receipt, a sum of Rs. six lacs was sought to be assessed and recovered as house tax from the houses falling within Ward No. 3 from where the appellant was elected. When the said fact came to the notice, the appellant publicly criticised the house tax assessment list as being illegal and arbitrary. 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.