(1.) The petitioners are the owners of house nos. 29, B, C and D, Panna Lal Road, Allahabad, in which a Nursing Home has been constructed, which is popularly known as Priti Hospital. House tax @ Rs. 4,500/-, 3,000/- and 4,200/- respectively was being paid. By an order dated 26.11.1999, the house tax was enhanced to Rs.9,95,385/-. Thus, it was increased by 900%. The petitioners, being aggrieved, filed an appeal before the Judge Small Causes Court, which was allowed by an order dated 23.05.2002. The Judge Small Causes Court reduced the rate of tax to Rs.3,15,000/- and determined the annual value at Rs. 45/- lacs. The Nagar Nigam, being aggrieved by the said order, has filed an appeal, which is pending consideration.
(2.) Based on the judgment of the Judge Small Causes Court, the petitioners have deposited the tax including arrears and are paying the house tax at the rate fixed by the Judge Small Causes Court for the subsequent years, which has been duly accepted by the Nagar Nigam.
(3.) The petitioners have received a notice dated 06.02.2006 under Section 209 of the Uttar Pradesh Municipal Corporations Adhiniyam, 1959 (hereinafter referred to as the Adhiniyam) indicating that it is proposed to assess the annual value of the property at Rs. 88,35,606/- and property tax at Rs. 6,18,500/- with effect from 01.04.2003 and intimated the petitioners through the said notice that if they have any objection to the said valuation, reply/objection may be filed within 30 days from the date of receipt of the notice. The petitioners, being aggrieved by the said notice, have filed the present writ petition on various grounds.