Hon'ble S.C. Chaurasia,J.
Heard Sri N.C. Mehrotra learned counsel for the petitioner and Sri S.S. Chauhan, learned counsel for the Nagar Nigam as well as perused record.
Assailing the impugned order with regard to imposition of house tax on the premises of Mandi Samiti, it has been stated by the petitioner's counsel that tax has been imposed retrospectively though for the period in question, the petitioner has already paid tax as assessed by the respondents. Submission is that the petitioner has paid house tax for respective years. It has also been submitted that the valuation report is of the year 2005 hence, no tax can be imposed relying upon said valuation report retrospectively, in the present case, from the year 2002.
On the other hand, Sri S.S. Chauhan submits that proceedings were initiated under Section 211 of the Uttar Pradesh Municipal Corporation Adhiniyam, 1959 for revision of rental value and consequential payment of tax. In the case of the petitioner, it has been stated that annual rental house tax is Rs.38,74,707.00 and in the impugned order incorrectly, the rent has been alleged to be calculated with effect from 1.4.2004. It has been clarified in the counter affidavit. It has been stated that keeping in view the rental valuation, the tax assessed, is Rs.5,81,206.05 P.
So far as the submission of the petitioner's counsel that no retrospective tax can be imposed on the basis of valuation report of the year 2005 as the petitioner has already paid tax for the respective years rent, is the question which can be adjudicated by the respondents in accordance with law.
Accordingly, we dispose of the writ petition finally permitting the petitioner to represent his cause raising specific plea to the Nagar Nigam Lucknow and the Nagar Nigam shall decide the same in accordance with law by passing a speaking and reasoned order expeditiously and preferably within two months from the date of receipt of a certified copy of this order and communicate decision. For the period of two months, the status quo shall be maintained.
The writ petition is disposed of accordingly.
Order Date :- 12.1.2010 Rajneesh)