LAWS(ALL)-2019-7-92

CANTONMENT BOARD Vs. B K DAS AND SONS

Decided On July 01, 2019
CANTONMENT BOARD Appellant
V/S
B K Das And Sons Respondents

JUDGEMENT

(1.) Supplementary counter affidavit titled 'Supplementary affidavit' has been filed today by the respondent. Taken on record. Learned counsel for the petitioner does not propose to file any response to the same. Accordingly, the matter has been heard.

(2.) Heard Sri Udit Chandra, learned counsel for the petitioner and Sri Kiran Kumar Arora, learned counsel for the respondent.

(3.) The present writ petition has been filed by the Cantonment Board, Meerut against the judgement and order dated 23.11.2015 passed by learned Additional District Judge, Court no.2, Meerut in Tax Appeal No. 06 of 2010. By that order, the learned court below has allowed the appeal filed by the respondent and set aside the revision of the assessment list made by the Cantonment Board, by its order dated 26.03.2009 passed under Section 73(a) of the Cantonment Act, 2006 (hereinafter referred to as the Act). Thereafter, the learned court below has itself revised the assessment list of the respondent under Section 73(b) of the Act and thereby fixed the Annual Rateable Value (ARV in short) of the buildings of the respondent, at Rs. 4,96,000/- for the period 2008 to 2011. Accordingly, the demand of tax has been directed to be taken out against the said respondent.