- (1.) We have heard Shri Ramendra Asthana; Shri Radha Kant Ojha; Shri Gautam Baghel; Shri R.K. Mishra; Shri Sanjay Kumar Shukla and Shri Ravi Sahu for the petitioners. Learned Standing Counsel appears for the State respondents. Shri M.C. Tripathi and Shri Vivek Verma appears for Nagar Nigam, Kanpur Nagar.
(2.) Brief facts, giving rise in each of the writ petitions, are stated as follows:-
(3.) In Writ Tax No. 783 of 2009 (Pandu Nagar H-2 Sudhar Samiti and ors vs. State of UP and others) the petitioner no. 1 is a society registered under the Societies Registration Act for the welfare of the citizens and its members. The petitioner no. 2 is its President. The petitioner no. 3 to 37 are the citizens of Kanpur, having joined the writ petition espousing the cause of the citizens of Kanpur. They are aggrieved by the alleged increase in the assessment of house tax within the limit of the Municipal Corporation and have prayed for declaring Rule 4A of the U.P. Municipal Corporation (Property Taxes) Rules, 2000, and the provisions for the self-assessment system on the basis of width of the road, as ultra vires and illegal. They have also prayed for directions to Kanpur Nagar Nigam to make assessment of commercial houses on the previously prevailing system, and to direct the respondents to provide that the revision of tax should be on the basis of five years and not two years.;