MAYANK HIRALAL JAIN Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India is filed praying for direction to quash and set aside the order dtd. 23/2/2022 and further direction to open the seal over the premises in question, which was applied by the respondent- Corporation on 18/12/2021.

(2.) Learned Advocate for the petitioners submitted that the petitioner No.1 is Chartered Accountant by profession and as the premises in question was being residential premises being utilized partially for his profession. Usage of such premises for the purpose of his profession was to the knowledge of the respondent- Corporation and therefore, the Corporation had accordingly issued Tax bill for two separate purposes namely for residential purpose and for non-residential purpose.

(3.) Learned Advocate for the petitioners submitted that action of the respondent to seal the premises is also highhanded as only notice on 10- 03-2021 was issued and thereafter, straightway on 18/12/2021, the seal was applied. Learned Advocate for the petitioners submitted that there was no need for the respondent- Authority to take highhanded action especially considering the case of the petitioners that the premises was used for print purpose, which is permissible even as per the Comprehensive General Development Control Regulations-2017 (CGDCR). Learned Advocate for the petitioners submitted that the petitioner is ready and willing to give an Undertaking to this Court and has accordingly filed Undertaking to the effect that the petitioner no.1 will use the area ad-measuring only 30 square meters for his professional purpose, while rest of the area will be used for the residential purpose. It is therefore, submitted that the seal of the premises may be removed and the order be set aside.