CLARK HOTEL LIMITED Vs. STAE OF U P

JUDGEMENT

(1.) These two writ petitions question the validity of the house valuation as well as imposition of house tax under U.P. Municipal Corporation Act, 1959 (the Act) by the Nagar Nigam, Varanasi (the Corporation).

(2.) Clark Hotel Limited (the Petitioner) is a company incorporated under the Companies Act 1956. It runs hotels in a different parts of the country. It also runs a five star hotel at 20/54-A, the Mall, Varanasi within the municipal limits of the Corporation.

(3.) The proceeding for the house valuation as well as house tax were taken against the Petitioner by the Corporation. Against the order for house valuation, an appeal was filed under Section 472 of the Act. In the appeal, the annual value was fixed at Rs. 55,000/- on 24.2.1978.