Citation : 2022 Latest Caselaw 6746 P&H
Judgement Date : 13 July, 2022
218/2 IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP-5621-2002(O&M)
Date of Decision:13.07.2022
Food Corporation of India ....... Petitioner
versus
State of Punjab and another ...... Respondents
CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA
HON'BLE MR. JUSTICE PANKAJ JAIN
***
Present: Mr.Ravi Kamal Gupta, Advocate for the petitioner.
Ms. Sudeepti Sharma, Addl. AG, Punjab.
Mr.Sanjeev Soni, Advocate for respondent No.2.
***
TEJINDER SINGH DHINDSA, J. (ORAL)
The Food Corporation of India instituted the instant writ
petition in the year 2002 assailing the order dated 24.07.2001 (Annexure
P-4) passed by the Appellate Authority whereby the house tax bill dated
06.09.2000 raised by the Municipal Corporation, Patiala in respect of
services charges for the year 2000-2001 had been affirmed.
Counsel representing the parties are ad idem that the issue
raised in the instant writ petition would be covered in terms of common
judgment dated 28.10.2014 passed by a Division Bench of this Court while
dealing with CWP No.3318 of 1995 (Food Corporation of India, Patiala
vs. The Municipal Committee, Patiala and another) as also CWP No.
5577 of 2002 (Food Corporation of India, Chandigarh vs. State of
1 of 2
CWP-5621-2002(O&M) -2-
Punjab and another).
In view of such consensus reflected by counsel representing the
parties in the instant writ petition, we allow the same.
The impugned orders dated 24.07.2001 (Annexure P-4) and
06.09.2000 are set aside.
The matter is remitted to the Assessing Authority, Municipal
Corporation, Patiala to decide the issue afresh as regards imposition of
service charges for the year in question i.e. 2000-2001 in accordance with
law and after affording an opportunity of hearing to the authorised
representative of the petitioner-Food Corporation of India.
Let such exercise of re-determination be completed within a
period of six months from the date of receipt of a certified copy of this order.
The refund of any amount deposited as service charges shall be
kept in abeyance so as to await the final outcome of the remand proceedings.
Petition disposed of.
(TEJINDER SINGH DHINDSA) JUDGE
( PANKAJ JAIN ) JUDGE
13.07.2022 sunita
Whether speaking/reasoned Yes/No Whether Reportable Yes/No
2 of 2
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