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2018 Supreme(P&H) 29
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
AJAY KUMAR MITTAL, ANUPINDER SINGH GREWAL, JJ.
Om Parkash - Petitioner
Versus
State of Haryana and another - Respondents
CWP-3895-2018
Decided On : 19-02-2018
For the Petitioner: Mr. Neeraj Jain
The main legal point established in the judgment is the court's directive for respondent No.2 to take a decision on the petitioner's representation and reminder in accordance with the law and after affording an opportunity of hearing to the petitioner.
Headnote:
Property Tax - Rectification of Property Tax Notice - The court directed respondent No.2 to take a decision on the representation dated 13.11.2017 followed by a reminder dated 29.1.2018, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of the certified copy of the order.
Fact of the Case:
The petitioner sought a writ in the nature of mandamus directing the respondents to rectify the property tax/notice as it was already paid up to the year 2016. The petitioner had already paid the property tax for the years 2008 to 2016 but received a notice regarding the balance of the property tax and arrears.
Finding of the Court:
The court disposed of the petition by directing respondent No.2 to take a decision on the representation dated 13.11.2017 followed by a reminder dated 29.1.2018, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of the certified copy of the order.
Issues: The issue was the rectification of the property tax/notice and the lack of response from respondent No.2 to the petitioner's representation and reminder.
Ratio Decidendi: The court emphasized the need for respondent No.2 to take a decision on the petitioner's representation and reminder in accordance with the law and after affording an opportunity of hearing to the petitioner.
Final Decision: The court directed respondent No.2 to take a decision on the representation dated 13.11.2017 followed by a reminder dated 29.1.2018, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of the certified copy of the order.
AJAY KUMAR MITTAL, J.
1. In this petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing the respondents to rectify the property tax/notice as it was already paid upto the year 2016.
2. The petitioner is owner of the plot situated at Old Khandsa Road, Narsinghpur, Gurugram. As per the receipts dated 13.1.2014 and 30.9.2015 (Annexure P-1 Colly), the petitioner had already paid the property tax for the years 2008 to 2016. Respondent No.2 issued a notice dated 31.3.2017 (Annexure P-2) to the petitioner regarding the balance of the property tax by showing the arrears also. The petitioner made a representation dated 13.11.2017 followed by a reminder dated 29.1.2018 (Annexure P-3 Colly) to respondent No.2 for rectification of the property tax/notice, but no response has been received till date. Hence, the present writ petition.
3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved a representation dated 13.11.2017 followed by a reminder dated 29.1.2018 (Annexure P-3 Colly) to respondent No.2, but no action has so far been taken thereon.
4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the representation dated 13.11.2017 followed by a reminder dated 29.1.2018 (Annexure P-3 Colly), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of the certified copy of the order.
