- (1.) The present petition has been filed challenging the order dated 6th September, 2011 passed by the Competent Authority, Nagar Nigam Kanpur Nagar whereby representation preferred by the petitioner has been rejected. By the said order the authority had held that the annual letting value of the property House No. 123/895, Fazalganj, Depot Kanpur fixed at Rs. 7315406/- and house tax at the rate of 15% i.e. Rs. 1097311/- per year payable from 1.4.2005 is justified. We have heard Sri Rohit Kumar Pandey, advocate holding brief of Sri Anubhav Chandra, learned counsel for the petitioner, learned standing counsel representing respondent No. 1, Sri M.C. Tripathi, learned counsel for respondent Nos. 2 and 3, Sri Pratik Kumar, advocate holding brief of Ms. Sudha Pandey, who represents respondent Nos. 5 and 6 and Sri Vivek Verma, advocate representing respondent No. 4 and perused the averments made in the writ petition and also the order dated 6.9.2011 impugned in the writ petition.
(2.) It appears that the petitioner is an occupant of property No. 123/895, Naya Fazal, Depot Kanpur Nagar. This property was given by the Nagar Palika, Parishad, Kanpur to the petitioner to conduct City Bus Service. The petitioner-corporation used to pay a sum of Rs. 1=00 at per annum as lease money, which was enhanced to Rs. 3000/- per month with effect from 1.1.1976. The Kanpur Development Authority started realizing the lease money from the petitioner. The lease has expired. It is in the process of renewal. The Nagar Nigam, Kanpur Nagar, respondent No. 2 had issued notice to the petitioner-corporation for payment of house tax on the ground that it is an occupier of the premises in question. Recourse to Section 179(1) of the U.P. Municipal Corporation Act, 1959 hereinafter referred to as the Act, has been taken by the Nagar Nigam.
(3.) The petitioner had earlier approached this Court by means of Writ Petition No. 366 of 2011 challenging the order dated 28.2.2011, the demand notices dated 3.11.2010 and 6.2.2010 and also the notice dated 5.3.2008 whereby the petitioner was called upon to pay the house tax and also the arrears, vide order dated 16.3.2011 this Court disposed of the writ petition with a direction to the petitioner to file its representation before the Nagar Nigam, Kanpur, who shall decide the same after giving an opportunity of hearing within six weeks. The petitioner was also directed to deposit a sum of Rs. 10 lacs. The petitioner deposited Rs. 10 lacs and also filed representation. It has been decided by the competent authority vide order dated 6th September, 2011. The competent authority had fixed five dates for giving opportunity of personal hearing but officers of the petitioner corporation for one reason or the other did not chose to appear. Consequently, the competent authority decided the same on the basis of pleas raised in the representation. The authority has held that the petitioner is liable to pay house tax as assessed, which is based on a survey.;