Court No. - 29
Case :- WRIT TAX No. - 892 of 2018 Petitioner :- Manish Sharma And Another Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Uma Nath Pandey,Ashok Kumar Tripathi (Now Ashok Tripathi) Counsel for Respondent :- C.S.C.,Manu Saxena,Tanya Pandey
Hon'ble Pankaj Mithal,J. Hon'ble Ashok Kumar,J.
Heard Sri Ashok Tripathi, learned counsel for the petitioners.
The petitioners have filed this petition seeking one of the direction that respondent no. 2, Additional District Magistrate (Judicial), Gautam Buddh Nagar be directed to decide the petitioners' appeal no. 1465 of 2016 (Manish Sharma and Others Vs. Nagar Palika Parishad, Dadari) within a time bound period.
The other relief which the petitioners have sought in this petition is that the respondent no. 2 may not insist for the deposit of the disputed amount of property tax for the purposes of deciding the appeal.
It appears that the above appeal of the petitioners is directed against the property tax assessment under Section 160 of the Uttar Pradesh Municipalities Act, 1916. It is pending since 2016. Section 161(b) of the Act provides that no appeal shall be heard and determined unless the appellant deposits the entire amount, claimed with the municipalities, therefore the deposit of the entire amount of tax demanded is a condition precedent for the decision of the appeal.
The petitioners have already deposited 50% of the disputed amount of tax.
Learned counsel for the petitioners prays for some reasonable time to make the deposit of the balance amount.
In view of the aforesaid facts and circumstances, we dispose of the writ petition with liberty to the petitioners to deposit balance 50% of the amount within a period of two months and on deposit of the said amount the respondent no. 2 shall consider and decide the appeal on its merit, in accordance with law, most expeditiously, if possible, within a period of three months thereafter.
The writ petition is disposed of.
Order Date :- 31.10.2018 SK Srivastava .
(Ashok Kumar,J.) (Pankaj Mithal,J.)