Deepa Gupta v. State of U.P. Thru.Addl.Chief Secy./Prin.Secy.Deptt. of Housing and Urban Planning,Lko and 2 Ors.
Municipal Law – Mutation
Case brief
What is this about?
WRIT - C No. 709 of 2026, Deepa Gupta v. State of U.P. (Allahabad High Court, Lucknow, Division Bench of Rajan Roy and Abdhesh Kumar Chaudhary, JJ., decided 25-02-2026): mutation of property; stalling of mutation for non-deposit of municipal dues; U.P. Municipal Corporation Act, 1959; Section 213; Municipal Commissioner, Municipal Corporation Lucknow; quashing of notices to deceased erstwhile owner; municipal property tax liability and determination; writ petition disposed of with directions.
What did the court decide?
Writ petition disposed of with directions: the mutation application to be considered and decided as per law within three months ignoring the Municipal Commissioner's order; mutation proceedings not to be stalled for municipal dues absent a statutory provision; notices issued to the deceased erstwhile owner quashed; and the Municipal Corporation to determine taxability, calculate the tax and issue notice to the petitioner within three weeks, with liberty to deposit the tax or file a representation raising specific objections.