M.C.Agarwal, R.K.Agarwal, J. - (1.) In these five writ petitions under Article 226 of the Constitution there is a single petitioner and similar reliefs are claimed in all the writ petitions. They are, therefore, being heard together and are being disposed of at the admission stage.
(2.) We have heard Sri Ravi Kant, learned counsel for the petitioner and Sri Pankaj Mittal, learned counsel for the Nagar Palika Parishad.
(3.) The petitioner is M/s Modi Industries Limited which owns and operates five industrial units in the names of (1) Modi Gas and Chemicals, (2) Modi Steels, (3) Modi Sugar Mills. (4) Modi Paints and Varnish works and (5) Modi Vanaspati Co. The assessments for the purposes of levy of municipal taxes under the U.P. Municipalities Act 1960 in respect of the aforesaid five industrial undertakings have been made by the Nagar Palika Parishad, Modi Nagar in the aforesaid names. The petitioner challenges the recovery of the taxes for which the recovery certificates have been issued tothe collector. Ghaziabad and it also challenges the validity of Section 173 (A) of the Act which provides for recovery of the municipal taxes as arrears of land revenue. The reliefs claimed in all the writ petitions are similar in nature and for facility of reference, the reliefs claimed in Writ Petition No. 99 of 1999 are reproduced below :- "I a writ, order or direction in the nature of writ of certlorari quashing the impugned notice of demand (citation) dated 5.2.1999 contained in Annexure 8, as well as the notice dated 3.3.98, 25.4.98 and 31.7.98, contained in Annexure 3. 3-A and 6 respectively to the writ petition; 2. a writ, order or direction in declaring the provisions of Section 173-A of the Act ultra vires Article 14 of the Constitution of India, thereny null and void; 3. a writ, order or direction in the nature of writ of mandamus restraining the respondents from recovering the sum in question from the petitioner in any manner including by coercive process.";