- (1.) Heard Sri Manish Goyal and Sri Vishnu Pratap Singh, learned counsel for petitioners and Sri Satyam Singh, Advocate for Nagar Nigam.
(2.) Rent list dated 30th May, 2015 published by Nagar Nigam determining rate under Section 174(1)(b) of Nagar Nigam Adhiniyam, 1959 (hereinafter referred to as 'Act, 1959') read with Rule 4A & 4B of Uttar Pradesh Municipal Corporation ( Property Taxes) Rules, 2000 (hereinafter referred to as Rules, 2000) for assessment of annual value of buildings for determining House Tax and Water Tax has been challenged on the ground that said determination has been made in violation of procedure prescribed in the Rules read with Section 174 of Act, 1959.
(3.) With the consent of parties, for the purposes of reference of pleadings, Writ Tax No. 831 of 2015 is taken as the leading case.;