SIDH NATH SINGH Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) AS all these cases relate to assessment of municipal tax of Deoghar Municipality, they have been heard together and are being disposed of by this common order,

(2.) THE main grievance of the petitioners in all the writ application is that Deoghar Municipality has arbitrarily enhanced the municipal tax, as affirmed by the appellate committee in some of the cases.

(3.) COUNSEL for the petitioners while relied on different Sections of the Act, 1922, made following submissions :