HOTEL NEHRU Vs. STATE OF J&K

JUDGEMENT

(1.) IN this petition, following points have been observed:

(2.) AFTER having heard the learned counsel for the parties and after perusing the order dated: 01 -03 -1997, it is observed that this order makes mentions of the assessee as "the Hotel Nehru, Boulevard, Srinagar". This concern is not the owner. Therefore, petitioner is right in its submission that liability could not be created against the tenant. It has to be created against the owner at the first instance. Therefore, the respondent would pass a fresh order creating the liability if any, against the owner. To this extent, the plea raised by the petitioner is accepted.

(3.) SO far as the liability of the tenant to pay the tax is concerned, this can be enforced under Section 14 of the Urban Immovable Property Tax Act, 1962. This provision reads as under: -