SHIV SEWAK SINGH Vs. STATE OF U P

JUDGEMENT

(1.) The petitioners are the elected corporators, ex-officio corporators, ex-corporators of Nagar Nigam and public spirited persons of the City of Allahabad. In these writ petitions, they have questioned the authority, the manner and the process of increase of the property tax levied on the properties situate within the municipal limits of Allahabad by the Municipal Commissioner, Nagar Nigam, Allahabad for the year 2011-12, under Section 172 of the U. P. Municipal Corporation Act, 1959 (in short 'the Act of 1959'). (The last increase was made in the year 2003-04). They have questioned the adoption of Geographical Information System (GIS) in identifying and calculating the property tax, the fixation of the annual value of the properties for imposition of house tax, and have challenged the enhancement of monthly rates of rent and assessments of house tax by the Municipal Commissioner, Nagar Nigam w. e. f. 1.4.2011, and the orders passed by the State Government dated 21.9.2011, by which the Resolution Nos.340 and 342 passed by the Nagar Nigam, Allahabad resolving to increase the house tax only by 2% from 11% to 13% and to cancel the GIS survey report have been suspended. They have also sought the relief to direct the Nagar Nigam to increase its income by imposing legally permissible tax and fees under the Act of 1959.

(2.) In Writ Petition No.1129 of 2011, Shiv Sewak Singh & Ors. v. State of U. P. & Ors. , the petitioner nos.1 to 5 are the elected corporators of Nagar Nigam. Their term of 5 years has came to an end in December, 2011, during the pendency of these writ petitions. The Petitioner no.6 is the ex-corporator. They have prayed for writ of certiorari for quashing the order dated 8.7.2011 passed by the Municipal Commissioner, Nagar Nigam, Allahabad by which he has in view of the various resolutions of the Nagar Nigam, with regard to proposed house tax assessment on increasing rates per sq. feet on the basis of GIS and local surveys stayed with immediate effect the increased revised unit area rates applicable w. e. f. June, 2010 and had directed that the unit area rates will continue to be operative on the basis of the previously applicable rates w. e. f. 1.4.2003 on the basis of the informations received by GIS and local surveys. They have also prayed for writ of mandamus commanding the respondents to invite objections from the public at large regarding imposition of new slab of house tax in accordance with the provisions of the Municipal Corporation Act and the Rules made thereunder.

(3.) In Writ Petition No.44856 of 2011, Shri Kamlesh Singh, Shri Giri Shankar "Prabhakar" and Shri Chandra Prakash "Manga" claim themselves to be active social and political worker espousing social causes for the benefit of the society and for upholding and promoting the peaceful means of civil liberties and democratic way of life, combating the evils of the society and defending the weaker sections of the society and of women and children. They have prayed for similar reliefs namely for quashing the order dated 8.7.2011 of the Municipal Commissioner, Allahabad and for writ of mandamus directing the respondents to charge house tax on the basis of the method prevailing prior to the passing of the order dated 8.7.2011.