Disposed

Narendra Misra and 63 Others v. State of U.P. Thru. Prin. Secy. Deptt. of Urban Development Lko. and 3 Others

Allahabad HC4 Jun 2025WTAX/515/2025

Case brief

AI extract

What is this about?

Writ petition by flat occupiers challenging municipal tax demands raised from 01.12.2020 after their area was included in Lucknow Municipal Corporation limits, claiming five-year exemption under Section 177(H) of the U.P. Municipal Corporations Act, 1959 unless roads, water and street lighting were provided. Court extended the benefit of an identical earlier order: deposit taxes from January 2025

What did the court decide?

Benefit of earlier order extended: no deposit of pre-January 2025 tax arrears; dues from January 2025 payable; case connected with Writ Tax No. 256 of 2025 for parallel consideration.

Narendra Misra and 63 Others vs State of U.P… — Municipal and Town Planning | Allahabad HC (2025)

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Court No. - 2

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Case :- WRIT TAX No. - 515 of 2025

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Petitioner :- Narendra Misra And 63 Others Respondent :- State Of U.P. Thru. Prin. Secy. Deptt. Of Urban Development Lko. And 3 Others Counsel for Petitioner :- Pankaj Kumar Tripathi,Adarsh Verma,Sandhya Dubey,Shambhunath Mishra Counsel for Respondent :- C.S.C.,Namit Sharma

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Hon'ble Rajan Roy,J. Hon'ble Praveen Kumar Giri,J.

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Vakalatnama filed by Shri Akhilesh Kumar Srivastava, Advocate on behalf of the opposite parties no. 2 to 4 is taken on record.

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Heard.

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This matter is similar to Writ Tax No. 256 of 2025 wherein we have passed an order on 15.04.2025 in the following terms:-

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"Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State.

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A similar matter bearing Writ - C No. 2983 of 2025 is pending consideration before this Court wherein an order has been passed on 07.04.2025:-

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"Heard.

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The question involved herein is as to whether the petitioners are liable to pay municipal taxes under the U.P. Municipal Corporations Act, 1959 (hereinafter referred to as 'the Act, 1959')in respect of the premises which are flats occupied by them, w.e.f 01.12.2020 as is being demanded by the Municipal Corporation based on the notification under Section 3 of the Act, 1959 dated 05.12.2019 by which the area in which the premises are situated was brought within the limits of larger urban area, in view of Section 177 (H) according to which they are exempted for a period of five years i.e. upto 2024, unless the facilities of roads, drinking water and street light is provided in the area, whichever is earlier. The question is as to whether these facilities such as roads, drinking water and street light was provided in the area by the Municipal Corporation w.e.f. 01.12.2020, especially as, it is the claim of the petitioners that all the facilities were being provided by the Lucknow Development Authority which has not yet handed over the area to the Municipal Corporation.

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Let the opposite parties file their parawise reply to the writ petition, keeping in mind as to what has been noticed hereinabove and what has been stated in the petition, within a period of four weeks.

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Two weeks thereafter shall be available to the petitioners for filing rejoinder affidavit.

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List thereafter.

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In the meantime, the petitioners should deposit the dues for the year 2024-25 onwards including the current dues, but the arrears w.e.f. 01.12.2020 shall not be paid by them, subject, however, to final result of this petition."

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Here also the issue is as to when the Municipal Corporation, Lucknow started providing

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facilities of roads, drinking water and street light in the area in which the premises of the petitioner is situated, as, otherwise the area has been included within the Municipal Corporation limit vide Notification dated 05.12.2019 and the exemption of five years referred in Section 177(h) would apply, as claimed by the petitioner, therefore, connect this writ petition with Writ- C No. 2983 of 2025.

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The petitioner should deposit the property tax dues w.e.f. January, 2025 onwards.

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As for as arrears are concerned, let the opposite parties file a response to the writ petition specifically indicating as to when they started providing facilities of road, drinking water and street lights in the area with proof in support thereof.

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List after six weeks.

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The petitioner shall not be asked to deposit the property tax pertaining to the period prior to January, 2025."

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The benefit of the above quoted order shall be available to the petitioners in this case also on the same terms.

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Connect this case with Writ Tax No. 256 of 2025.

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Let pleadings be exchanged between the parties.

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List accordingly showing the name of Shri Akhilesh Kumar Srivastava, Advocate as learned Counsel for the opposite parties no. 2 to 4.

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Order Date :- 4.6.2025 Lokesh Kumar

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[Praveen Kumar Giri, J.] [Rajan Roy, J.]

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

Narendra Misra and 63 Others v. State of U.P. Thru. Prin. Secy. Deptt. of Urban Development Lko. and 3 Others

Case brief

What is this about?

What did the court decide?

Narendra Misra and 63 Others v. State of U.P. Thru. Prin. Secy. Deptt. of Urban Development Lko. and 3 Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

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