Indian Kanoon - Search engine for Indian Law

Madhya Pradesh High Court

Smt. Manju Gupta vs The State Of Madhya Pradesh on 20 December, 2017

                                1                 W.P.No.22663/2017


        Smt. Manju Gupta Vs. State of M.P. and others
20.12.2017
      Shri Amit Bansal, learned counsel for the petitioner.
      Shri Abhishek Chaubey, learned Government Advocate for
the respondents/State.

Through the instant writ petition under Article 226 of the Constitution of India, petitioner has taken exception to the show cause notice dated 12/12/2017 issued under Section 146 of M.P. Land Revenue Code, 1959 vide Annexure P/1, whereby demand notice of Rs.35,552/- has been issued towards arrears of land revenue.

Grievance of the petitioner as echoed in the petition is that despite land got diverted in year 2010 thereafter mutated in the Municipal Corporation, Gwalior and after taking necessary permissions from the concerned departments, a school has been constructed, but after 7 years respondents are purportedly trying to recover the amount as referred above on the pretext of annual diversion tax, whereas after diversion petitioner is not liable to pay any annual diversion tax. Under Sections 132 and 135 of the Municipal Corporation Act, 1956 only authority vested with power to impose tax is the Municipal Corporation only therefore, action of respondent No.4 is arbitrary and illegal. He undertakes to furnish security to the extent of amount sought by the respondents through the impugned show cause notice because petitioner is running his school and therefore, any adverse action would affect the study of the students.

Learned counsel for the respondents prays for time to seek instructions.

Issue notice to the respondents on payment of process fee through ordinary as well as registered AD mode within three working days, failing which this writ petition shall stand dismissed without further reference to the Court. Notice be made returnable within four weeks.

Meanwhile, subject to furnishing security to the tune of Rs. 40,000/- before respondent No.4/ Tehsildar, Tehsil Gwalior, no coercive action shall be taken by respondent No.4 in pursuance to the impugned show cause notice. However, petitioner is at liberty to appear before the Tehsildar, Tehsil Gwalior and prefer his reply.

Copy of this order be provided to the Government Advocate for onward transmission and compliance.

Certified copy as per rules.

                                                      (Anand Pathak)
Anil*                                                    Judge




              ANIL KUMAR
              CHAURASIYA
              2017.12.22 13:23:33
              +05'30'