Deputy Commissioner, Ropar; and order dated 29.10.1991 (Annexure P-10) passed by the learned Secretary to Government of Punjab, Department of Local Government.

2. Briefly, the petitioner-Company is engaged in the manufacturing and sale of caustic soda, liquid chlorine and other inorganic chemicals; and owns its manufacturing unit at Naya Nangal within the Notified Area Committee, Naya Nangal (presently ‘Municipal Council’).

2.1 Respondent No.1 (Notified Area Committee, Naya Nangal) issued notice dated 02.04.1984 (Annexure P-1) to the petitioner-Company, indicating that it had assessed the Annual Rental Value of the petitioner’s Industrial Buildings, etc., at the rate of 5% of the capital cost as Rs.10,01,078.10/- and the House Tax worked out to Rs.1,50,161.71/-

(being 15% of the Rental Value) for the year 1984-85.

2.2 It appears that the petitioner-Company, vide letter dated 11.05.1884, claimed exemption from payment of House Tax for a period of three years by placing reliance upon the Punjab Government Notification dated 01.06.1983 (Annexure P-3).

2.3 The Notified Area Committee, Naya Nangal granted exemption, as sought by the petitioner-Company, however, after expiry of three years, t