Dismissed

M/S Siya Metal Pvt. Ltd. v. State of U.P. and 2 Others

Allahabad HC4 Feb 2021WTAX/798/2020

Case brief

AI extract

What is this about?

This court disposed of a writ petition seeking quashing of a tax notice and coercive recovery action. The court directed authorities to consider a fresh representation by the petitioner regarding house tax liability and stayed coercive steps during the pendency of such proceedings.

What did the court decide?

Writ dismissed with liberty to make fresh representation within two weeks; coercive steps stayed pending decision.

M/S Siya Metal Pvt. Ltd. Vs State of U.P. and 2… — Service and Employment | Allahabad HC (2021)

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Court No. - 39 Case :- WRIT TAX No. - 798 of 2020 Petitioner :- M/S Siya Metal Pvt Ltd Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Rajan Tripathi Counsel for Respondent :- C.S.C.,Alok Mishra

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Hon'ble Naheed Ara Moonis,J. Hon'ble Dinesh Pathak,J.

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Heard learned counsel for the petitioner, learned standing counsel for respondent no. 1 and Sri Anuj Mishra holding brief of Sri Alok Mishra, learned counsel for respondent nos. 2 & 3.

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Instant writ petition has been filed with the following relief :

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" a) Issue a writ, order or direction in the nature of Certiorari quashing the impugned notice dated 24.9.2020 issued by the respondent no. 3, whereby a sum of Rs.22,75,442/- has been shown to be the outstanding dues.

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b) Issue a writ, order or direction in the nature of Mandamus directing the respondents to take the yearly rent from time to time as and when it falls due and not to take any coercive step as against the petitioner in pursuance of the notice dated 24.9.2020.

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c) .......

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d) ......."

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Submission of the learned counsel for the respondent nos. 2 & 3 is that objection of the petitioner has been considered by the respondents on 4.2.2021 and decision has been taken reducing the house tax to Rs.13,05,896/-. Admittedly, this decision has been taken after filing of the writ petition by the petitioner against the final assessment made on 24.9.2020 for a sum of Rs.22,75,442/-.

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In this view of the matter, the writ petition is disposed of with the liberty to the petitioner to make a fresh representation raising his grievance with respect to house tax liability before the respondent no. 2 - Municipal Commissioner, Nagar Nigam, Kanpur Nagar within a period of two weeks from today. In case any such representation is made by the petitioner, the respondent no. 2 shall consider and decide the same in accordance with law by means of a reasoned and speaking order within a period of four weeks from the date of making of the representation, after giving due opportunity of hearing to him.

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During the pendency of the proceeding before the authority, no coercive steps shall be taken against the petitioner.

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In case the petitioner fails to make any representation within the time allowed, the respondent authority will be at liberty to recover the amount in accordance with law.

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Order Date :- 4.2.2021/nd

M/S Siya Metal Pvt. Ltd. v. State of U.P. and 2 Others

Case brief

What is this about?

What did the court decide?

M/S Siya Metal Pvt. Ltd. v. State of U.P. and 2 Others

Case brief

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