Court No. - 29
Case :- WRIT TAX No. - 1403 of 2018 Petitioner :- Devendra Kumar And 3 Others Respondent :- State Of U P And 2 Others Counsel for Petitioner :- Mashaluddin Shah Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Mithal,J. Hon'ble Ashok Kumar,J.
Heard learned counsel for the petitioners and learned standing counsel.
The petitioners are aggrieved by the house tax and water tax bill for the year 2017-18 for the amount of Rs.18,850/-. The aforesaid bill includes the arrears from 1.10.2014 to 31.3.2017 also.
The submission of the learned counsel for the petitioners is that the aforesaid bill is excessive.
Learned counsel for the petitioners accepts that they have not challenged the order of assessment of the house tax or annual letting value of the property on which the levy of the house tax and water tax is dependent.
In view of the aforesaid, we are afraid that the petitioners are not entitled for any relief unless and until they challenge the assessment order before the appropriate forum.
The writ petition is dismissed with the above observation and liberty to the petitioners to challenge the assessment order before the appropriate forum.
Order Date :- 29.10.2018 S.S.
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(Ashok Kumar, J.) (Pankaj Mithal, J.)