Allahabad High Court
M/S Motilal Dulichand Pvt. Ltd. And ... vs State Of U.P. And Others on 2 February, 2010
Bench: Rajes Kumar, Bala Krishna Narayana
Court No. - 37 Case :- WRIT TAX No. - 2040 of 2009 Petitioner :- M/S Motilal Dulichand Pvt. Ltd. And Others Respondent :- State Of U.P. And Others Petitioner Counsel :- Sharad Mandhyan Respondent Counsel :- C.S.C.,Chandan Sharma Hon'ble Rajes Kumar,J.
Hon'ble Bala Krishna Narayana,J.
Supplementary rejoinder affidavit filed today be kept on record.
Heard Sri Sharad Mandhyan, learned counsel for the petitioners and Sri Umesh Narayan Sharma assisted by Sri Chandan Sharma appearing for the respondent nos. 2 and 3.
The contention of the petitioners is that without giving opportunity of hearing, the demand towards property tax has been enhanced substantially and arbitrarily.
Sri Umesh Narayan Sharma submitted that if the petitioner is aggrieved from the assessment of the annual value of the property it is open to the petitioners to file an objection. In case the petitioners file an objection, the same may be considered in accordance to law.
He further submitted that this court while granting interim order, directed the petitioners to deposit 50% of the demand but till date the amount has not been deposited.
Sri Sharad Mandhyan submitted that the amount has been exorbitantly enhanced. He submitted that the demand can not be raised with retrospective effect and can only be raised prospectively from the date of the passing of the order.
In this view of the matter and on the facts and circumstances of the case, we dispose of the writ petition directing the petitioners to file a comprehensive representation/objection to the Municipal Commissioner, Nagar Ayukt, Kanpur Nagar within a period of two weeks.
In case if such objection is filed, the Municipal Commissioner, Nagar Ayukt, Kanpur Nagar is directed to decide the same within another period of four weeks after giving opportunity of hearing to the petitioners by a reasoned order.
The petitioners are further directed to deposit 50 % of the demand relating to the assessment year 2009-2010 within a period of two weeks.
In case if the amount is deposited then only the petitioners may be entitled to be heard on their representation/objection. In case any amount has already been deposited the same shall be adjusted with the amount to be deposited.
Order Date :- 2.2.2010 YK