NAWAL KISHOR KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. Sanjeev Kumar, learned counsel appearing for the petitioner, Mr. Rabindra Kumar Priyadarshi, learned counsel appearing for the Gaya Municipal Corporation. The petitioner is aggrieved by order dated 20.1.2009 passed by the Additional Municipal Commissioner, Gaya Municipal Corporation placed at Annexure-A to the counter affidavit, whereby the appeal preferred by the petitioner has been dismissed on grounds of limitation, by reason of having been preferred belatedly.

(2.) It is submitted by the learned counsel for the petitioner that the holding situated at plot no. 370/34 of Anugrah Colony, Gaya bearing holding no. 20D/60, MIG-34 was allotted in favour of the petitioner by the Bihar State Housing Board, Patna.

(3.) It is an admitted position that the petitioner had not been depositing the holding tax to the Corporation and upon gathering information that certain assessment orders had been passed in respect of his holding, he filed a representation before the Additional Municipal Commissioner, Gaya on 21.12.2008 but without response. Subsequently, on gathering information from the Tax Collector of the Corporation that the holding tax in respect of his house had been fixed at Rs. 5,500/- only w.e.f. 1985-86, the petitioner filed his objection before the then Administrator copies whereof has been annexed as Annexure-2 series to the writ petition. A reminder was also sent to the Municipal Commissioner subsequently and which appears to have been rejected by the impugned order dated 20.1.2009 placed at Annexure-A to the counter affidavit, whereby the Additional Municipal Commissioner, Gaya without examining the issue on merit, has dismissed the application filed by the petitioner for review of the assessment in terms of Section 141 of the Bihar Municipal Act, 2007, on grounds of being barred by limitation.