- (1.) Heard Sri S.D.Singh, the learned senior counsel assisted by Sri Rohan Gupta, the learned counsel for the petitioner and Sri Ajai Rajendra, the learned counsel for the Nagar Palika Parishad.
(2.) The dispute between the petitioner and the Nagar Palika Parishad, Mawana with regard to imposition of house tax, water tax and assessment of the annual value has been going on for the past four decades. The petitioner is resisting the jurisdiction of the Nagar Palika Parishad, Mawana in imposing the taxes upon them. The earlier round of litigation went upto the Supreme Court where they lost the battle and the Parishad became empowered to impose taxes. Based on the decision of the Supreme Court the assessment of house tax, water tax amounting to Rs.5,32,000/- per annum for the period 1987 to 2005 was charged. This assessment order has been challenged by the petitioner in an appeal filed under Section 160 of the U.P. Municipalities Act, 1916 (hereinafter referred to as the "Act"), which is pending consideration before the Civil Court.
(3.) For the assessment year 2007-2012 the Nagar Palika Parishad, Mawana issued notices to the petitioner proposing to revise the annual value and accordingly, enhanced the water tax and house tax. The petitioner filed its objection under Section 143 of the Act. Without considering its objection a demand notice was issued to the petitioner. It is alleged that the petitioner made a request for supplying the assessment orders, which they failed to receive, but, got certain information under the Right to Information Act. Armed with such information, the petitioner filed Writ Petition No.2222 of 2009 in which an interim order was passed directing the petitioner to pay a sum of Rs.8 lacs per annum towards taxes during the pendency of the writ petition. Pending this writ petition, fresh notices have been issued for the assessment year 2013-18 whereby the Nagar Palika Parishad proposed to enhance the tax to Rs.25,02,470/- per annum. The petitioner filed its objection and, without disposing of its objection, a demand notice has been issued directing the petitioner to pay the said amount. It is alleged that the assessment order has not been furnished and consequently, the present writ petition No.749 of 2014 has been filed. Both the writ petitions were clubbed together and are being decided on the basis of the counter affidavit filed in the earlier writ petition.;