A C MULLICK Vs. STATE OF U P

JUDGEMENT

(1.) The petitioners by means of this writ petition have challenged the recovery proceedings initiated by Nagar Nigam Allahabad through Collector, Allahabad for recovery of house tax of building No. 35, Mahatma Gandhi Marg, Allahabad. A mandamus has also been sought commanding the respondents to realise and recover the house tax from respondents no. 7 to 9 owners of the building. Further prayer has been made for issuance of a writ, order or direction declaring Section 11 of the U.P. Act No. 17 of 1999 (U.P. Municipal Corporation (Amendment) Act of 1999 as ultra vires to Article 14 of the Constitution of India. We have heard Sri Manish Goyal, assisted by Ms. Priyanka Middha for the petitioners, Sri S.D. Kautilya, learned counsel appearing on behalf of Nagar Nigam, Allahabad and Smt. Archana Srivastava, learned Standing Counsel for the State. Notices have not been issued to the respondents no. 7,8 and 9 who have been arrayed as owners of the building in question.

(2.) Counter affidavit and Supplementary counter affidavit have been filed on behalf of Nagar Nigam, Allahabad. A counter affidavit has also been filed by the State. Rejoinder affidavit and supplementary rejoinder affidavit have been filed by the petitioners.

(3.) The issues raised in the writ petition can be conveniently decided on the pleadings of the parties which are on the record and it is not necessary to have presence of respondents no. 7,8 and 9. However, liberty is reserved to the said respondents to make an application for alteration/modification or variation of this order if, they feel so aggrieved.