Smt. Shashi Gupta Thru. Spl. Power of Attorney Vipul Gupta and Another v. Nagar Nigam Lko. Thru. Municipal Commissioner , Lucknow and Others

Court No. - 3 Case :- WRIT - C No. - 10254 of 2023 Petitioner :- Smt. Shashi Gupta Thru. Spl. Power Of Attorney Vipul Gupta And Another Respondent :- Nagar Nigam Lko. Thru. Municipal Commissioner , Lucknow And Others Counsel for Petitioner :- Pritish Kumar,Amal Rastogi Counsel for Respondent :- Namit Sharma Hon'ble Vivek Chaudhary,J. Hon'ble Manish Kumar,J.

¶1Heard learned counsel for petitioner and Sri Namit Sharma, learned counsel for respondents Nagar Nigam.

¶2Petitioner has approached this Court challenging the undated recovery certificate for the house tax of Rs.92,718/- which is issued on the basis of show cause notice dated 15.09.2023.

¶3Learned counsel for petitioner states that the house tax is assessed with retrospective effect from 04.11.2015 which could not have been done and in fact the detailed objections filed by petitioner are also not considered.

¶4Learned counsel for respondent Nagar Nigam opposes the said submission and states that along with objections detailed documents were not filed. Despite that opportunity of hearing was provided to the petitioner.

¶5Learned counsel for petitioner submits that in case documents were desired by the authority it was incumbent upon it to call the same from the petitioner.

¶6Looking into the aforesaid facts and circumstances of the case, it is provided that petitioner shall submit his fresh objections before respondent no.2 Zonal Officer, Zone-8, Nagar Nigam, Lucknow within a period of two weeks from today along with all the documents in support of his objections and a certified copy of this order.

¶7In case respondent no.2 requires any further documents, petitioner shall provide the same forthwith and fully cooperate in the process. Respondent no.2 shall give personal opportunity of hearing to the petitioner before passing the final order and he shall decide the matter by a reasoned and speaking order as expeditiously as possible. Any demand against the petitioner shall be subject to final order passed by respondent no.2.

¶8With the aforesaid, the wit petition is allowed. Order Date :- 23.11.2023 Arti/- [Manish Kumar,J.] [Vivek Chaudhary,J.] High Court of Judicature at Allahabad, Lucknow Bench