' At the outset, the learned Assistant Advocate-General has contended that the petitioner has remedies by way of appeal and revision under section 10 of the Punjab Urban Immovable Property Tax Act, which have not been availed by it before approaching this Court in Constitutional jurisdiction. Learned counsel for the petitioner, however, states that in the current valuation list an enhancement had been made without affording any hearing to the petitioner. As a result of the enhancement, the petitioner's liability which was Rs,29,00,000, approximately, last year, has been raised to Rs,80,00,000 approximately, for the current year. Learned counsel for the petitioner states that if the respondent-department issues notice and hears the petitioner, the petitioner's grievance will be redressed. The respondent-department is also agreeable to issue a fresh show-cause notice affording an opportunity of hearing to the petitioner.
2. In the above circumstances, the notice for the enhanced demand is set aside. This order, however, shall not preclude the respondent-department from issuing a notice, as indicated above, to the petitioner for the purpose of making a determination in respect of the proposed enhancement in property tax. This petition is allowed with the above observation. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.