Rakesh Tiwari - (1.) -Heard learned counsel for the petitioner.
(2.) THE petitioner is the tenant of the shop situated at Khirni Gate, Near Police Chawky, Aligarh. THE respondent is landlord of the shop in dispute which was first assessed on 4.2.1973. THE house tax of the shop in dispute appears to have been enhanced vide order dated 5.2.1978 after the shop was reconstructed after demolition. Against the aforesaid first assessment the respondent filed an appeal under Section 160 of the Municipalities Act before the Chief Judicial Magistrate, Aligarh, stating that the shop in dispute is an old construction and therefore, the house tax has been wrongly assessed. The Chief Judicial Magistrate, Aligarh, reduced the house tax of the shop in question vide order dated 13.2.1979. Thereafter the respondent had filed a release application against the petitioner under Section 21 (1) (a) of the Act which has been allowed vide order dated 27.1.1997.
(3.) THE petitioner preferred an Appeal No. 9 of 1997, before the District Judge, Aligarh, which has been allowed vide judgment and order dated 27.2.1999, holding that the shop in question is an old construction and the provisions of U. P. Act No. 13 of 1972 apply to it. The respondent also filed J.S.C.C. Suit No. 243 of 1986 against the petitioner under Section 20 of the U. P. Act No. 13 of 1972 and also initiated proceedings under Sections 12 and 16 of U. P. Act No. 13 of 1972 against the petitioner stating that the shop in dispute is an old construction. The respondent filed a Revision No. 2 of 2002, which has also been dismissed in default on 18.5.2004.;