Court No. - 37 Case :- WRIT TAX No. - 1075 of 2003 Petitioner :- Shamim Ahmad Respondent :- State Of U.P. & Others Petitioner Counsel :- A.S. Diwekar Respondent Counsel :- C.S.C.,Amrendra Nath Singh Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
Heard Sri A.S. Diwekar learned counsel for the petitioner and Sri A. N.
Singh appearing on behalf of respondent no. 2 and 3.
By means of the present writ petition, the petitioner is challenging the
demand of house tax and water tax.
Learned counsel for the petitioner, at the first instance, submitted that
Nagar Palika Parishad, Mau has no authority to levy house tax and
water tax. He has further submitted that the impugned demand raised
is illegal.
Sri A.N. Singh produced the bye laws dated 10.6.1979 which has been
issued in the Gazette to show that Nagar Palika Parishad, Mau has an
authority to levy house tax and water tax. He further submitted that on
the basis of the survey conducted in 2001, the demand has been
raised. The petitioner filed objections and thereafter settlement took
place and under the agreement, the actual value has been determined
at Rs.1,06,667/- on which the house tax of Rs.5333.35 and water tax
of Rs.10,666.70 total Rs.16,000.05 paisa was demanded. The
petitioner by the endorsement dated 8.2.2001 has agreed to pay tax
from 1996-97. A copy of the endorsement is on the order itself, which
is annexed as Annexure 3 to the supplementary counter affidavit.
In the facts and circumstances of the case, we are of the opinion that
the contention of the petitioner has no substance. As per the bye laws
referred to hereinabove, the respondent has the power to levy the
house tax and water tax. Further the assessment of the property has
been made on the basis of settlement arrived at between the petitioner
and the respondent and the petitioner agreed to pay the tax.
The petition is devoid of merit, which is hereby dismissed.
Order Date :- 7.7.2010
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