- (1.) FIVE associations of the residents of Indira Nagar, Lucknow have filed this writ petition challenging the assessment made by Nagar Mahapalika, Lucknow in relation to Indira Nagar Colony and have prayed to quash the same and maintain the same at the rate to which Avas Vikas Parishad had obtained the money at the value fixed by it and to strick down the assessment made by the Administrator, Nagar Mahapalika, Lucknow deeming it ultra vires and unconstitutional and to make proper assessment having regard to the assessment made of the various houses with reference to value already fixed prior to its inclusion within the limits of city of Lucknow.
(2.) INDIRA Nagar colony is a big colony and five types of houses have been constructed in the said colony, namely, (i) Economically weaker section, (ii) lower income group house, (iii) middle income group house, (iv) high income group house and (v) self-financing houses. The constructions were made by U. P. Avas Vikas Parishad after acquiring land and thereafter it framed various schemes. Some land was allotted to the housing societies and they provided plots out of this land to their members for building purposes. Other plots were allotted by the Avas Vikas Parishad to its allottees. In the cost of houses, the following items were charged from the allottees : (a) cost of land, (b) cost of construction, (cj development charges, (d) overhead charges, (e) interest and (f) maintenance charges from the date of construction of the house to. the date when possession was taken. Avas Vikas Parishad was not empowered to levy and tax except to realise water tax which it did and it was also looking after not only supply of water but sewerage, scavenging, repair of roads and street lighting etc. There appears to be no denial of fact that the amount of water tax included the expenses incurred by Avas Vikas Parishad. Vide notification no. 4516-A/11-7-86-1-1987 under section 3 of Nagar Mahapalika Adhiniyam, 1959 read with section 21 of General Clauses Act earlier notification dated 11-2-1959 was cancelled and the area indicated by the boundaries'* was included in the city of Lucknow. By the said notification a new sub-section was added and it was provided that said area shall become subject to all notifications, rules and regulations, appeals, orders or directions issued or made under the Act and all taxes shall be collected by Nagar Mahapalika. It has been alleged that Nagar Mahapalika has not started rendering any service in the locality nor they have any staff to provide essential services in INDIRA Nagar Colony. Although Nagar Mahapalika has denied this assertion and it has been stated that it has been providing all facilities in the colony in the same way as it has been doing in other parts of the city after its inclusing in Nagar Mahapalika limits. Notices were issued by Nagar Mahapalika Lucknow for assessment under section 213 and 307 of Nagar Mahapalika Adhiniyam and owners of houses were required to file their objections, if any, under section 209 (2) within a period of one month from the date of receipt of notice. Said notices were issued in the month of January, 1988. In newspaper notices were published in which it has indicated that objections will be decided by the Executive Committee with effect from 15-2-88. Some of the residents requested to know the criteria of fixing house tax and first letter in that behalf was sent on 1-10-87. On the request of the petitioners a meeting was held with the Administrator even then specific criteria was not indicated. Though on behalf of Nagar Mahapalika it has been stated that they have fixed reasonable guidlines for the same. The factual and legal position was duly explained and most of the members of petitioners were satisfied with thenxplanation and various persons have made payment after final assessment orders were passed. The petitioners have asserted that their notices disclose that assessment was made arbitrarily and discrimination was being practised openly and instances have been given which are as follows :- The L. I. C. house of Indira Nagar has only two small rooms and the design and accommodation is for all practical purposes the same yet the annual value has been assessed differently, while as house no. D-2029 and no 2421. which re self-occupied, have been valued at Rs. 3,600/-, house no. D-3240 with the same accommodation has been valued at Rs. 4,200/ and bouse no. D-2007, which has been valued at Rs. 5,400- House No. D-2003, which has one addiional room constructed has been valued at Rs. 5400/- and house no. 2023 with one additional room has been valued at Rs. 3,600/-, house no. 2383 which has been converted into a double storeyed house has been valued at Rs. 13,200/- but house no. 2005 with the same accommodation has been valued at Rs. 9,600/. House no. A-375 originally single storeyed H. I. G. house and later on converted into a double storeyed house with garrage altered into a room has been assessed at Rs. 9,600/-. Similarly house no. A-369 with The same accommodation has been assessed at Rs. 9,600/.-, but H. I. G. single storeyed house A 709 has also been assessed at Rs. 9,600/- while house A 627 a single storeyed H. I. G. house has been valued at Rs. 14.4U0/-.
(3.) THIS assertion has not been denied in the counter affidavit, but it has been stated .that while making assessment all relevant factors have been taken into consideration, one of the consideration is whether house has been let out and what part has been given on lease and in case house is self- occupied, rebate has been provided for the same and before realisation objections were looked into and personal hearing was given. It has been further stated that the Administrator has framed certain guidelines and assessment are made within its frame-work. THIS has been challenged by the petitioners. The stand of the petitioner that assessment order was not supplied to them but a notice was published in Times of India and it was indicated that the valuation would be done on the basis of plinth area in respect of self occupied house at the rate of 60 to 70 paise sq. feet per month. It has been further contended that Nagar Mahapalika, State Government and the Lucknow Development Authority have their own colonies which they lease out on rent. These colonies such as Park lane, Gulistan, Lawarance, Terraco, Paper Mill colony, Balda Colony, Badshahnagar colony, Mahanagar colony, Nirala Nagar colony are better situated and have better accommodation than Indra Nagar and the accommodation at Indira Nagar can in no case fetch rent prevailing in those colonies. It is further contended that the annual rent fixed by Nagar Mahapalika is against Section 172 and 174 of the Nagar Mahapalika Adhiniyam.;