Court No. - 1
Case :- WRIT - C No. - 27566 of 2019 Petitioner :- Vijendra Kumar Gupta Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rakesh Kumar Gupta Counsel for Respondent :- C.S.C.
Hon'ble Ramesh Sinha,J. Hon'ble Ajit Kumar,J.
Learned counsel for the petitioner is permitted to make necessary correction in the array of the parties.
Heard Sri Rakesh Kumar Gupta, learned counsel for the petitioner and Sri Pankaj Srivastava, learned counsel for the respondent nos.2 and 3. Perused the record.
By means of this petition the petitioner has questioned the house tax bill dated 20.6.2019 issued by Respondent No.3 on the ground that without making proper assessment and without giving prior notice to the petitioner the said bill has been generated.
Per contra, the argument of learned counsel for the respondents is that the petitioner has not been paying any tax since 2012 and therefore the bill generated is absolutely correct. He further raised a preliminary objection regarding the maintainability of the writ petition as the ground of availability of the alternative remedy of appeal in Section 160 of U.P. Municipalities Act, 1916.
In view of the submissions advanced by learned counsel for the parties it is provided that the petitioner may approach the authority concerned for the remedy provided under Section 160. It is further provided that the petitioner may raise all such plea as may be available to him while preferring the appeal.
In case, the appeal is preferred within a period of two weeks from today, the same shall be considered on merits, after giving opportunity of hearing to the petitioner within a further period of four weeks.
With the aforesaid observations, the petition stands disposed of.
(Ajit Kumar,J.) (Ramesh Sinha, J.) Order Date :- 22.8.2019 Deepika