RAVI KRISHNA DUTTA Vs. STATE OF U P

JUDGEMENT

(1.) O. P. Jain, J. This writ petition has been tiled with a prayer to quash the notice, Annexure '6' dated 18th November, 1988 issued by respondent No. 3 to the petitioners under Section 147 (1 ) (c) of the U. P. Municipalities Act, 1916.

(2.) THE brief facts of the case, according to the petitioner, are that they are the owners of a property known as 'shubhra Motel' which has some shops adjacent to it. THE property is owned by a partnership firm of which peti tioner Nos. 2, 3 and 4 are the partners. Adjacent to Shubhra Motel there is a Cinema, known as 'shubhra THEatre' which houses on the ground floor, the Central Bank of India as a tenant. According to the petitioner, the above buildings were constructed in three instalments. THE first construction was made in the year 1980 and the assessment of House-tax and Water-tax was finalised on 8-7-1981, vide Annexure T. THE second phase of the construc tion was completed in 1984-85. Its assessment was finalised on 19-2-1985. THE third phase of construction was also completed in 1984-85 and the assess ment was also completed in 1986.

(3.) WE have heard the learned counsel for the parties and have gone through the record.