JUDGMENT

Vinod S. Bhardwaj, J. (Oral) - The instant petition has been filed under Articles 226/227 of the Constitution of the India seeking issuance of writ in the nature of Certiorari for quashing of the assessment order dated 11.03.1986 passed by the Administrator, SDO (Civil) (Annexure P-4) and the order dated 06.01.2015 (Annexure P-10) passed by the Divisional Commissioner, Patiala Division.

2. Learned counsel appearing on behalf of the petitioner has contended that the Municipal Committee assessed the property of the petitioner i.e. Ganesh Rice Mills vide order dated 18.10.1983 for the assessment year 1982-83. The annual rental value of the property was assessed as Rs.48,000/- per annum. An appeal against the aforesaid order of assessment was heard by the SDO (Civil), Nabha and upon hearing of the same, the order of assessment was set aside on 25.02.1985. Aggrieved thereof, the M.C. preferred appeal before the Divisional Commissioner, Patiala Division. The said appeal was initially dismissed in default on 17.02.1987. In the interregnum, the petitioner received a notice under Section 65/67 of the Punjab Municipal Act, 1911 pertaining to the assessment year 1986-87 whereby the proposed rental assessment was enhanced. Objections were also filed against the said proposed assessment. The same were heard by the SDO (Civil), Nabha being the Administrator of the Muncipality and vide order 11.03.1986 he rejected the said objections and confirmed the proposed annual rental value. Aggrieved of the aforesaid order, the petitioner preferred an appeal before the Divisional Commissioner, Patiala Division, which was dismissed vide order dated 24.09.1987 on the ground of maintainability.

3. The petitioner approached the High Court vide CWP No.1599 of 1989 raising challenge to the said orders. He contends that during the pendency of the said writ petition, the petitioner became aware of the fact the land on which the unit of the petition is situated is not within the Municipal Limits of M.C. Amloh and accordingly, he moved an application before the Assistant Collector-cum-Tehsildar, Amloh for carrying out the demarcation of the land on which the unit of the petitioner is situated to ascertain as to whether the same falls within the MC limits or not. Pursuant to the aforesaid application, a revenue official was deputed by the Assistant Collector to carry out the demarcation of the property and the report in this regard dated 18.11.2005 (Annexure P-8) was submitted as per which the area of the petitioner on which the unit was installed falls outside the Municipal Limits.

4. An application for amendment of the writ petition was accordingly moved and the same was allowed by the High Court. The said writ petition was disposed of vide order dated 01.07.2013 directing the respondent No.2 to examine the case on merits.

5. In terms of the aforesaid order passed by this Court, the matter was re-examined and after consideration of the demarcation report as well as submissions advanced by the respective parties, the appeal was dismissed again vide order dated 06.01.2015 (Annexure P-10).

6. Learned counsel contends that the said orders of assessment and subsequent dismissal of the appeal are bad since the demarcation report of the Kanungo dated 18.11.2005 had not been considered by the authorities. The said report categorically stated that the property in question fell outside the municipal limits. Hence, the petitioner cannot be subjected to levy of property tax and the assessment and demand made against the same is bad and unsustainable in law.

7. Per contra, a written statement on behalf of the respondents had been filed controverting the aforesaid facts and it was pointed out that the material facts have been concealed by the petitioner. A reference has also been made to the proceedings that had been initiated at the behest of the petitioner before the Civil Court in the form of filing a Civil Suit No.172-T of 1998 seeking the relief of Permanent Injuncti