VISHNU SUGAR MILLS LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) In the present application, the petitioner has prayed for the following reliefs:

(2.) The petitioner-company has a sugar mill at Gopalganj.

(3.) It is the case of the petitioner that the respondent- Nagar Parishad, Gopalganj has been collecting holding from the petitioner in relation to the said sugar mill property located at Gopalganj calculated to be Rs.50,000.00 for the year 2012-13 as would appear from the letter dtd. 13/3/2013 as contained in Annexure-1 to the writ petition. Similarly, the holding tax was paid by the petitioner for the year 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19. However, the respondent- Executive Officer, Nagar Parishad, Gopalganj vide letter no.3282 dtd. 19/12/2019 issued a demand notice for holding tax for the year 2019-20 to the tune of Rs.14,84,604.00 and delayed penalty amount of Rs.2,67,229.00. Thus, a total demand of Rs.17,51,833.00 was made by the respondent-Nagar Parishad from the petitioner.