CHANDRAMOLESHWAR CHAURASIA Vs. SPECIAL OFFICER, DEOGHAR MUNICIPALITY

JUDGEMENT

(1.) Batch of writ petitions were filed which have been dismissed by a common impugned order dated 25.6.2004. Out of the five appeals in hand, four of them are arising out of the common order dated 25.6.2004 whereas L.P.A. No. 292 of 2008 is arising against the impugned order dated 2.7.2008 passed in W.P. (C) No. 6963 of 2002 in terms of the aforesaid common order dated 25.6.2004. Since, common questions of law are involved in all these appeals, with the consent of the parties these appeals were heard together and are being disposed of by a common order.

(2.) From the above facts, it appears that the common grievance of the appellants is that the concerned Deoghar Municipal Authorities have taken arbitrary decision with respect to the re-assessment of holding tax and further neither any decision was taken on the objection petition filed by the aggrieved appellants nor certified copy, if decision taken, was supplied to the appellants. In nutshell, the grounds of challenge to the impugned order are virtually similar inasmuch as, they relate to identical issues with regard to re-assessment and enhancement of holding tax by the same Municipality. The crux of the grounds raised by the appellants are as under:--

(3.) For the sake of convenience, the details of the individual case of the appellants are given below in the tabular form:--