Municipal Corporation, Faridabad v. Financial Commissioner-Cum-Principal Secretary Etc.

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH **** CWP-3532-2012 (O&M) Date of Decision: 08.12.2025 MUNICIPAL CORPORATION, FARIDABAD ...Petitioner Vs.

FINANCIAL COMMISSIONER-CUM-PRINCIPAL SECRETARY & ORS.

...Respondents

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE PARMOD GOYAL Present:- Mr. Arvind Seth, Advocate for the petitioner Mr. Ravi Partap Singh, DAG Haryana Mr. Adarsh Jain, Sr. Advocate with Mr. Amandeep Kaur, Advocate for respondent No.3 *** JAGMOHAN BANSAL, J. (ORAL) 1.

The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dated 19.01.2011 passed by Financial Commissioner and Principal Secretary to Government of Haryana.

2.

Learned counsel for the respondent at the outset submits that issue involved herein stands settled in favour of assessee vide order dated 21.11.2025 passed in "M/s Printers House Private Ltd. Vs. State of Haryana and Ors.", CWP-1308-2010.

DEEPAK BISSYAN 2025.12.10 10:42 I attest to the accuracy and integrity of this document

CWP-3532-2012 -23.

Learned counsel for the petitioner submits that this Court while passing judgment cited by respondent has not considered that computer comprises computerized machines. Every machine which is operated by computer is a computer.

4.

We have heard learned counsel for the parties and perused the record with their able assistance.

5.

From the perusal of record, it is evident that case of petitioner is squarely covered by M/s Printers House Private Ltd. (supra). The argument of petitioner that computer comprises all computerized machines is misconceived.

6.

In the wake of above discussion and findings, we are of the considered opinion that the instant petition deserves to be dismissed and accordingly dismissed.

7.

Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (PARMOD GOYAL) JUDGE December 08, 2025 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2025.12.10 10:42 I attest to the accuracy and integrity of this document