- (1.) Vires of Section 174 (1) (a) of U. P. Municipal Corporation Adhiniyam, 1959 has been challenged on the ground of arbitrariness and violative of Article 14 of the Constitution.
(2.) Declaration of Rule 4, 4-A and 4-B of the Municipal Corporation (Property Taxes) Rules 2000, as amended in 2013 being arbitrary, illegal and ultra vires, the provisions of Adhiniyam has also been sought.
(3.) Petitioner a private limited Company having its registered office at Tilak Nagar, Kanpur owns a premises no. 33/33, Sardar Patel Marg, Allahabad over which it is running a hotel. With effect from 01.10.1999, the annual rental value of the premises was increased to Rs.3,61,200/-. However, on appeal filed by the petitioner, said rental value was reduced to Rs.58,187/-. Again with effect from 01.04.2003, the annual rental value of the premises was enhanced to Rs.22,48,870/-. Second appeal filed by the petitioner was allowed and the annual rental value was reduced to Rs.3,68,557/- and accordingly house tax payable by the petitioner was calculated.;