MANOJ KUMAR SHARMA Vs. ADDITIONAL DISTRICT JUDGE MEERUT

JUDGEMENT

(1.) The instant writ petition is directed against the order dated 13 July 2015, passed by the Appellate Authority/Additional District Judge (Court no. 7), Meerut, arising from order dated 23 June 2010, passed by the Cantonment Board, Meerut Cantt. Meerut,(Board) in the assessment proceedings.

(2.) Facts briefly stated is that the maternal grandmother of the petitioner, viz. Chameli Devi purchased old grant rights of Bungalow No. 201/201A, West End Road, (Shanti Farms Wedding Gardens), Meerut, from one Shahjahan Begum on 17 December 1954. After her death, Bungalow devolved on Shanti Devi, mother of the petitioner. Presently the petitioner is in occupation of the premises.

(3.) In exercise of power conferred under Section 76 of 1 Board. the Cantonment Act, 20062, petitioner was subjected to notice for assessment of Annual Rateable Value 3 for the premises for triennial assessment 2008-11. Petitioner was subjected to house tax at Rs. 14,72,366/ vide bill dated 25 July 2009.