Writ petition challenging a tax notification, disposed of by following the earlier decision in M/s KRBL Limited where a similar discriminatory-tax challenge was dismissed for want of data substantiating hostile discrimination.
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CWP-16478-2014 (O&M)
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102
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM-19824-CWP-2024 in/and CWP-16478-2014 (O&M) Date of Decision: 13.12.2024
M/S HOSHI A RPUR LARGE AND MEDIU M INDUSTRIES ASSOCIATI O N
. . . . Petitione r
Vs.
THE STATE OF PUNJAB AND OTHERS
. . . . Respondent s **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH
Present: M r. Rishab Singla, Advocate wi t h M r. Sameesh Bassi, Advocate f or the petitioner.
M r. Saurabh Kapoor, Addl. A.G . , Punjab. ****
SANJEEV PRAKASH SHARMA, J.(Oral)
MOHIT GOYAL 2024.12.16 18:12 I attest to the accuracy and integrity of this document
CWP-16478-2014 (O&M)
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b urden of tax and how it compares u n-favourably with others a s to amount to hostile discriminati o n. In the absence of such d ata, it is not possible to hold in fav o ur of the petitioners and t h e petitions are liable to be dismiss e d on this ground alone. 51. It is further to be noted t h at the tax imposed varies fr om Rs.0.80 per square foot per annum to Rs. 1.00 per s quare foot per annum. This by no stretch is an exorbitant r ate. Nor has it been pointed ou t with reference to any p articular case that it causes great h ardship, though that too i t self may not be a ground to impu g n its validity. Moreover, t h is notification remained operative only from 28th February, 2 013 to 20th February, 2015. I t was modified by the n otification dated 20th February, 2 0 15 as per which the tax w as levied per square feet per annu m to be calculated on the b asis of multiple factors Location o f the Building; Nature of u sage (Commercial, Institutional i n cluding Hotel, Marriage P alaces, Hospitals, Industrial an d other purposes); Land V alue Factor (Collector Rate per acre); Type of building and c ost of construction of building fac t ors, Rental Value Factor e tc.”
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE
December 13, 2024
Mohit goyal
1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No
MOHIT GOYAL 2024.12.16 18:12 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the writ petition should be disposed of in view of the final adjudication of an identical issue in M/s KRBL Limited?
Colour shows how this judgement treated each authority
M/s KRBL Limited vs. State of PunjabFollowed¶1
M/s KRBL Limited vs. State of Punjab and others in CWP No.21981 of 2013, decided on 11.05.2017
M/s Hoshiarpur Large and Medium Industries Association
The State of Punjab
Others
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
