ROURKELA DEVELOPMENT AUTHORITY Vs. ROURKELA DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) THESE writ petitions are filed by the individuals of different market complexes as well as different members of shop owners Associations under Rourkela Development Authority in the district of Sundargarh seeking for a writ of Certiorari to quash the impugned enhancement of license fees under Annexures-4 and 4/1 so also sought for waiver of penalty and service tax.

(2.) THE brief facts of these cases are stated hereunder to appreciate the rival legal contentions to answer the issues that would arise in these cases. Rourkela Development Authority (for short, 'RDA') as well as Rourkela Municipality being State within the meaning of Article 12 of the Constitution of India, they have developed a number of market complexes at various localities of Rourkela town in the district of Sundargarh with the aim and objectives to achieve all round development of individuals and the locality as well. THE shop rooms at different market complexes were having been leased out and the petitioners herein being unemployed small shopkeepers are carrying on their petty business by running provisional stores of different dimensions since long on payment of usual license fee.