Vikram Capoor vs Lko. Municipal Corporation, Thru. Municipal Commissioner, Lko — Allahabad HC (2025) — LawSathi Research

Vikram Capoor vs Lko. Municipal Corporation, Thru. Municipal Commissioner, Lko — Allahabad HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Interim relief: petitioner not to be made liable to pay property tax for any year prior to FY 2024-25, in view of the Supreme Court's dictum in Kohli Brothers (adjacent property); petitioner(s) to deposit current tax liability for FY 2024-25 within one week; pleadings within eight weeks; matter to be listed thereafter. Petition not finally decided.

Issue for consideration

Whether the petitioner, a tenant of the property, can be made liable to pay property tax for any period prior to fiscal year 2024-25, having regard to the Supreme Court's judgment in Lucknow Nagar Nigam v. Kohli Brothers Colour Lab (2024 SCC Online SC 188), where the neighbouring Kohli Brothers property was made liable only from FY 2024-25.

Court's answer

As an interim measure, considering the Supreme Court's dictum in Kohli Brothers (Supra) — an adjacent property — and the earlier unchallenged orders in Writ Petition No. 34168 (M/B) of 2018, the petitioner shall not be made liable to pay property tax for any year prior to 2024-25.

Ratio / Principle

The petitioner(s) are directed to deposit the current tax liability for the fiscal year 2024-25 within one week.

Key takeaways

Pleadings are to be exchanged between the parties within eight weeks and the matter is to be listed thereafter; the order is interim and the petition remains pending.ratio¶¶7

Detailed headnote1 paragraphs

Property tax — Interim order — Petitioner, claiming to be tenant, billed by Lko. Municipal Corporation (bill dated 09.12.2024, served 13.03.2025) — Reliance on Supreme Court decision in Lucknow Nagar Nigam v. Kohli Brothers Colour Lab Pvt. Ltd. (2024 SCC Online SC 188, Paras 42 and 100), where the neighbouring Kohli Brothers property was made liable to property tax only from FY 2024-25 and no prior-year demand could be raised — Considering that dictum and earlier orders in petitioner's Writ Petition No. 34168 (M/B) of 2018, which were never challenged, Allahabad High Court (Lucknow Bench) directed, as an interim measure, that the petitioner shall not be made liable to property tax for any year prior to 2024-25; petitioner(s) to deposit current tax for FY 2024-25 within one week; pleadings within eight weeks; petition kept pending (Order dated 26.3.2025).

Court No. - 2 Case :- WRIT - C No. - 2916 of 2025 Petitioner :- Vikram Capoor Respondent :- Lko. Municipal Corporation, Thru. Municipal Commissioner, Lko Counsel for Petitioner :- Apoorva Tewari Counsel for Respondent :- Namit Sharma

Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J.

Heard Shri Apoorva Tewari, learned Counsel for the petitioner and Shri Namit Sharma, learned Counsel for the respondent.

The petitioner claims to be the tenant of the property in respect of which a property tax bill has been raised on 09.12.2024 and served upon the petitioner on 13.03.2025, as claimed.

Shri Tewari places reliance upon a judgment of Hon’ble the Supreme Court in the case of Lucknow Nagar Nigam & Others Vs. Kohli Brothers Colour Lab Pvt. Ltd.& Others; reported in 2024 SCC Online SC 188, specifically Paragraph 42 and 100 thereof, which was a case pertaining to a neighbour of the petitioner i.e. Kohli Brothers, who have been made liable to property tax only from the fiscal year 2024-25 with a specific stipulation that if no other demand had been made till date i.e. the date of rendering such judgment, such demand shall not be made, meaning thereby, if any demand for an earlier year i.e. prior to 2024-25 has not been made, then it would not be made for Kohli Brothers. The petitioner’s Counsel says that on the same lines, the petitioner is liable to deposit the property tax w.e.f. 2024-25 and not from a prior date.

Considering the judgment of Hon’ble the Supreme Court in the case of Kohli Brothers (Supra) , as also, the earlier orders passed in the writ petition filed by the petitioner bearing Writ Petition No. 34168 (M/B) of 2018, which was never put to challenge, as an interim measure, it is provided that the petitioner shall not be made liable to pay property tax for any year prior to 2024-25 in view of the dictum of Hon’ble the Supreme Court in the case of Kohli Brothers (Supra) which is an adjacent property.

Let pleadings be exchanged between the parties within a period of eight weeks.

List thereafter.

The petitioners shall deposit the current tax liability for the fiscal year 2024-25 within one week.

Order Date :- 26.3.2025 / Lokesh Kumar

[Om Prakash Shukla, J.] [Rajan Roy, J.]

Digitally signed by :- LOKESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench