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Judgment
Rohit Arya, J
Petitioner styling itself as a Trust is before this Court taking exception to the demand notice dated 16.1.2020 (Annexure P/8), whereunder a demand of
Rs.11,86,968/- has been raised as property tax.
Learned counsel submits that under section 149(4) of the Municipal Corporation Act he has filed an objection inter alia contending that so far no bill
has been raised, therefore, the stage of issuance of demand notice did not arise. Even otherwise he has disputed and denied the liability of payment of
tax purportedly for the reason that petitioner is a trust and not exigible to the property tax as well as educational cess. The objection is dated 21.9.2020
(Annexure P/11), but so far the same has not been adverted to.
In the considered opinion of this Court the representation so filed deserves to be decided on merits, if not already decided. Accordingly, it is hereby
directed that the petitioner shall submit a copy of the order passed today alongwith copy of writ petition and Annexures within three days before the
respondent No.1. Either he himself or any competent officer shall address the representation and take a final decision thereupon within fifteen days.
Failure of compliance of the direction by the petitioner shall automatically render the order passed today otiose.
With the aforesaid observation writ petition stands disposed of. For a period of fifteen days no coercive action shall be taken against the petitioner.
It is made clear that this Court has not expressed any opinion on merits of the case.
However, the Municipal Corporation is at liberty to seek review of the order passed today in the event there is factual misgiving or incorrect statement
of facts are made by the petitioner in the writ petition.