{"id":120854,"date":"2010-05-12T00:00:00","date_gmt":"2010-05-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rama-shanker-prasad-vs-state-of-jharkhand-ors-on-12-may-2010"},"modified":"2016-11-13T08:53:50","modified_gmt":"2016-11-13T03:23:50","slug":"rama-shanker-prasad-vs-state-of-jharkhand-ors-on-12-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rama-shanker-prasad-vs-state-of-jharkhand-ors-on-12-may-2010","title":{"rendered":"Rama Shanker Prasad vs State Of Jharkhand &amp; Ors. on 12 May, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Jharkhand High Court<\/div>\n<div class=\"doc_title\">Rama Shanker Prasad vs State Of Jharkhand &amp; Ors. on 12 May, 2010<\/div>\n<pre>           IN THE HIGH COURT OF JHARKHAND AT RANCHI\n                     W. P. (C) No. 2096 of 2004\n                           ---\n           Rama Shanker prasad                  ... Petitioner\n                                Versus\n           1. The State of Jharkhand\n           2. Deoghar Municipality, Deoghar through its Special Officer\n                                          ....   ...        Respondents\n                                   ---\n           CORAM        : HONBLE MR. JUSTICE R. K. MERATHIA\n                              ---\n           For the Petitioner     : Mr. S. N. Prasad\n           For the State          : J.C. to G.P. III\n           For Respondent No. 2 : Mr. A. K. Jha\n                        ---\n\n7. 12.5.2010<\/pre>\n<p>:    This writ petition has been filed against re-assessment of<\/p>\n<p>           holding tax by the respondent-municipality.<\/p>\n<p>                 Mr. S. N. Prasad, learned counsel appearing for the<\/p>\n<p>           petitioner, submitted that the said re-assessment is highly<\/p>\n<p>           exorbitant, inasmuch as the earlier tax was about Rs. 200\/- per<\/p>\n<p>           year, whereas it has been enhanced to about Rs. 1360.16 per<\/p>\n<p>           year. He further submitted that the petitioner was not given<\/p>\n<p>           opportunity of hearing before re-assessment of tax.<\/p>\n<p>                 On the other hand, Mr. A. K. Jha, learned counsel<\/p>\n<p>           appearing for respondent, submitted that the tax is to be<\/p>\n<p>           enhanced\/reassessed every 5 years, but for one or other reason,<\/p>\n<p>           it could not be enhanced after 1983, till 1996-97 and therefore, it<\/p>\n<p>           cannot be said that re-assessment is exorbitant. He further<\/p>\n<p>           submitted that after assessment, valuation of holding was fixed at<\/p>\n<p>           Rs. 4,500\/-. The petitioner objected to the same by filing form-C.<\/p>\n<p>           From Annexure-4 itself, it will appear that notice was served on<\/p>\n<p>           him on receipt of form-C, but he did not choose to appear and<\/p>\n<p>           ultimately the respondents after taking into consideration the<\/p>\n<p>           entire matter passed order on 24.4.1999 reducing the value from<br \/>\n      Rs. 4,500\/- to Rs. 3,500\/-. Referring to Paragraph-5, he further<\/p>\n<p>     submitted that it was found that petitioner owned and possessed<\/p>\n<p>     a double-storeyed building, situated in the heart of town at<\/p>\n<p>     Surajmal Road, consisting of four big rooms, four shops, two<\/p>\n<p>     kitchens, two veranda and water connection in the house. He<\/p>\n<p>     also relied on a judgment in the case of Sidhnath Singh v. State<\/p>\n<p>     of Jharkhand, reported in 2004(3) JLJR 498.\n<\/p>\n<p>           After hearing the parties, I am satisfied that there is no<\/p>\n<p>     merit in this writ petition. Firstly, the petitioner objected to the re-<\/p>\n<p>     assessment of the tax in the year 1999, and thus he was fully<\/p>\n<p>     aware about the proceeding, but he waited and then filed this<\/p>\n<p>     writ petition after abut five years, only when the demand notice<\/p>\n<p>     dated 6.4.2004 was served on him. Secondly, it is not disputed<\/p>\n<p>     that the tax assessment was made in the year 1983 and<\/p>\n<p>     thereafter in 1996-97. It is true that Municipality should have<\/p>\n<p>     made re-assessment of tax every 5 years, but the petitioner<\/p>\n<p>     cannot complain that the re-assessment is highly exorbitant. It<\/p>\n<p>     further appears that re-assessment has been done after following<\/p>\n<p>     the procedure provided in that regard.\n<\/p>\n<p>           In the circumstances, this writ petition is dismissed. The<\/p>\n<p>     interim order dated 19.4.2004 stands vacated. However, there<\/p>\n<p>     will be no order as to costs.\n<\/p>\n<\/p>\n<p>                                                    (R. K. Merathia, J.)<\/p>\n<p>MK\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jharkhand High Court Rama Shanker Prasad vs State Of Jharkhand &amp; Ors. on 12 May, 2010 IN THE HIGH COURT OF JHARKHAND AT RANCHI W. P. (C) No. 2096 of 2004 &#8212; Rama Shanker prasad &#8230; Petitioner Versus 1. The State of Jharkhand 2. Deoghar Municipality, Deoghar through its Special Officer &#8230;. &#8230; Respondents &#8212; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,18],"tags":[],"class_list":["post-120854","post","type-post","status-publish","format-standard","hentry","category-high-court","category-jharkhand-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rama Shanker Prasad vs State Of Jharkhand &amp; Ors. on 12 May, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/rama-shanker-prasad-vs-state-of-jharkhand-ors-on-12-may-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rama Shanker Prasad vs State Of Jharkhand &amp; 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