RATTI LAL Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri B.K. Srivastava, learned counsel for the petitioner, Sri A.K. Upadhyay, learned standing counsel for the Respondent Nos. 1 and 2 and Sri J.P. Singh, learned counsel for the Respondent No.3.

(2.) In this writ petition the petitioner has prayed for a writ, order or direction in the nature of certiorari to quash the order dated 17.4.2014 passed in Appeal No. 16/19/20/25A of 2007 and the demand notice dated 20.8.2007.

(3.) Briefly stated the facts of the present case are that a notice dated 20.8.2007 was issued to the petitioner by the Respondent No.3 to levy circumstances and property tax for the financial year 2005-06 and 2006-07 at Rs. 4,800/- per year total Rs. 9,600/-. It is the case of the petitioner that he is a small shop keeper having his general merchant shop in village Palthi, Pargana-Mahul, Tehsil-Phoolpur, District Azamgarh. Against the aforesaid notice dated 20.8.2007 he preferred an appeal before Respondent No.2 which has been dismissed by the impugned order dated 17.4.2014. For the years 1990 to 2003 the petitioner was assessed to circumstances and property tax at Rs. 300/- vide assessment order dated 24.6.2004.