JUDGMENT

Tejinder Singh Dhindsa, J. (Oral) - Challenge in the instant writ petition is to the order dated 28.01.2019 (Annexure P-10) passed by the 2nd respondent i.e. Commissioner Municipal Corporation, Ludhiana treating 'Caliber Plaza (A.C. Market)' situated in the City of Ludhiana as a 'Mall' for the purposes of levy of property tax. A writ of mandamus is prayed for treating the aforementioned Plaza as a 'Commercial Building' instead and to be levied property tax in terms of State Government notification dated 31.12.2014, accordingly.

2. Brief facts which would be relevant for the issue in hand may be set out.

3. Government of Punjab, Department of Local Government in exercise of powers conferred by Sub-Section (1) of Section 97 of the Punjab Municipal Corporation Act, 1976, issued notification dated 31.12.2014 (Annexure P-1) levying tax on land and building w.e.f. 01.04.2014. For purpose of calculation and manner of levying of the tax, cities across the State were categorized as 'A', 'B' and 'C' category. Furthermore, each municipal area in category 'A' was classified in 3 area