Allahabad High Court
M.S. Bansal (Pvt.) Ltd. vs State Of U.P. Through Secretary Nagar ... on 27 January, 2020
Author: Biswanath Somadder
Bench: Biswanath Somadder, Yogendra Kumar Srivastava
HIGH COURT OF JUDICATURE AT ALLAHABAD Court No. - 7 In Re:-Civil Miscellaneous Application No. Nil of 2019 Case :- WRIT TAX No. - 1337 of 2019 Petitioner :- M.S. Bansal (Pvt.) Ltd., Hotel Ruby 13/8 Kabra Kutta, Aligarh through its Managing, Shri Daya Shanker Dixit. Respondent :- State Of U.P. Through Secretary, Nagar Vikas Mantralaya, Lucknow And 2 Others Counsel for petitioner:- Ranjit Saxena Counsel for Respondent Nos. 1 and 4:-A.K.Roy (Standing Counsel) Counsel for Respondent Nos. 2 and 3:- Dharmendra Singh Chauhan Hon'ble Biswanath Somadder,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J.
The only issue which falls for consideration in the facts of the instant case is whether the impugned notice dated 21st November, 2019, was issued by an incompetent authority and the proposal to increase the annual value 5.5 times for the period as stated therein at Rs. 17, 21,118/- was without any authority of law.
We had directed the concerned authority, namely, the Nagar Nigam, Aligarh, to file a report in the form of an affidavit in terms of our order dated 10th December, 2019. The affidavit is now before us. Paragraph 4 of the said affidavit is required to be taken note of and is reproduced hereinbelow:-
4. "THAT, at this juncture, it is respectfully submitted that due to inadvertent mistake, but not mal-intention, the provision taken recourse to under the impugned notice dated 21.11.2019 has wrongly been referred to as Section 213 of the Act, 1959 whereas, the same ought to have been mentioned as Section 209 of the Act, 1959 read with Rule 4-A of the Rules, 2000, for which the deponent tenders unconditional apology and the same may very kindly be accepted by this Hon'ble Court."
The impugned notice dated 21st November, 2019, is annexed to the writ petition at page 35.
A plain reading of the impugned notice reveals that it was not an inadvertent mistake on the part of the concerned authority nor is it a case of referring to or misquoting a provision of law. Rather, the notice is in a printed format wherein it is clearly stated that the same has been issued under section 213 of The Uttar Pradesh Municipal Corporations, Act, 1959. Section 213 of the said Act is not at all applicable so far as the instant case is concerned. Clearly it is a case of non-application of mind.
At this juncture, the learned advocate representing Nagar Nigam, Aligarh, submits that his client may be allowed to withdraw the impugned notice dated 21st November, 2019, and issue a fresh notice in accordance with law.
Considering the stand taken on behalf of the Nagar Nigam, Aligarh, we dispose of the writ petition by directing Nagar Nigam, Aligarh, to issue a fresh notice in accordance with law upon treating the impugned notice dated 21st November, 2019, as withdrawn.
We make it clear that we have not gone into any other issue sought to be raised by the writ petitioner while deciding the matter in the manner as indicated hereinabove.
Order Date :- 27.1.2020 Deepak/ (Biswanath Somadder,J.) (Dr. Y. K. Srivastava,J.) Court No. - 7 In Re:-Civil Miscellaneous Application No. Nil of 2019 Case :- WRIT TAX No. - 1337 of 2019 Petitioner :- M.S. Bansal (Pvt.) Ltd., Hotel Ruby 13/8 Kabra Kutta, Aligarh through its Managing, Shri Daya Shanker Dixit.
Respondent :- State Of U.P. Through Secretary, Nagar Vikas Mantralaya, Lucknow And 2 Others Counsel for petitioner:- Ranjit Saxena Counsel for Respondent Nos. 1 and 4:-A.K.Roy (Standing Counsel) Counsel for Respondent Nos. 2 and 3:- Dharmendra Singh Chauhan Hon'ble Biswanath Somadder,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J.
Let the counter affidavit filed in Court today, on behalf of the Nagar Nigam, Aligarh, be taken on record.
The Civil Miscellaneous Application, which has been filed in Court today, without any formal number, stands disposed of accordingly.
Order Date :- 27.1.2020 Deepak/ (Biswanath Somadder,J.) (Dr. Y. K. Srivastava,J.)