MODI INDUSTRIES LTD Vs. STATE OF U P

JUDGEMENT

(1.) This writ petition has been filed with a prayer for declaring Section 161(b) of the U.P. Municipalities Act, 1916, as ultra vires the Constitution. The petitioner has also prayed for a writ of certiorari to quash the impugned provisional assessment orders of house tax dated 23.11.2001 (vide Annexure-III to the petition) and for quashing the demand notices dated 6.12.2003, for assessment years 2000-01 to 2002-03 form the petitioner (vide Annexure-II to the petition). The petitioner has also prayed for quashing of the citations in pursuance of the impugned demand notices (vide Annexure-IV to the petition).

(2.) Heard learned Counsel for the parties.

(3.) The petitioner is a Company registered under the Indian Companies Act. It is alleged in Para 7 of the petition that the petitioner is a sick unit and proceedings under the Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as SICA) are pending before the Board of Industrial and Financial Reconstruction (hereinafter referred to as BIFR). The petitioner is aggrieved by the demand notices dated 6.12.2003, demanding enhanced house tax from the petitioner for various units for the years 2000-01 to 2002-03 and has alleged that recovery proceedings are barred by Section 22 of the SICA.