HINDUSTAN COPPER LIMITED Vs. STATE OF M P

JUDGEMENT

(1.) This writ appeal has been filed under Section 2(1) of the M.P. Uchcha Nyaylaya (Khand Nyay Peeth Ko Appeal) Adhiniyam, 2005 calling in question an order dated 03/09/2013 passed by the writ court in W.P. No. 1175/2011 by which an interlocutory application filed in the writ petition being I.A. No. 12350/2013 for amendment in the writ petition was dismissed.

(2.) As this is an appeal under Section 2(1) of the M.P. Uchcha Nyaylaya (Khand Nyay Peeth Ko Appeal) Adhiniyam, 2005, a preliminary objection has been raised by the respondents to the effect that a writ appeal is not maintainable, it is said that appeal is only maintainable against the final determination made in the writ petition, against an interlocutory order passed in a pending proceedings, a writ appeal is not maintainable. That being so we are propose to deal with the aforesaid preliminary objection first.

(3.) Before adverting to consider the same, the facts in nutshell may be taken note of. The petitioner claims to be a public sector undertaking having its work and establishment in Malajkhand District- Balaghat. It is stated that in the year 2005-06 the respondent No. 2 Municipal Council, Malajkhand, enhanced the municipal taxes and proposed to levy Property Tax in accordance to M.P. Municipalities Act, 1961 and in furtherance to the same a resolution was passed on 06/02/2006. The petitioner submitted self-assessment form in response to the same and thereafter, raised various objections in the matter of demand made. It was their case that as the petitioner's establishment is not liable to make payment of any property tax, the action taken for recovery of property tax be withdrawn. A writ petition was filed for quashment of various proceedings initiated for recovery of taxes, while the matter was so pending an application I.A. No. 12350/2013 was filed wherein the relief clause was proposed to be amended and challenge was proposed to be made to the public notice Annexure P/1 based on which the self assessment form Annexure P/3 was submitted by the petitioner.