The Seksaria Biswa Sugar Factory Pvt. Ltd.Thru. Authorized Representative Ganesh Kesarwani v. State of U.P. Thru. Addl. Chief Secy. Deptt. of Housing and Urban Planning Lko. and 2 Others
Case brief
What is this about?
Water tax reassessment stay; retrospective annual-value revision; Writ Tax No. 72 of 2026; Allahabad High Court Lucknow Bench; Seksaria Biswa Sugar Factory; assessment years 2019-20 to 2023-24; demands dated 17.05.2025, 18.08.2025 and 25.10.2025; Sections 147(4) and 160, Uttar Pradesh Municipalities Act, 1916; prospective versus retrospective revision of annual value; authentication and appeal of revised annual value; effect from next due installment; Article 226 writ petition; interim stay of reassessment order and consequential demands; counter affidavit six weeks; rejoinder two weeks; connected with Writ Tax No.1397 of 2025; Shekhar B. Saraf, J. and Manjive Shukla, J.; order dated January 28, 2026.
What did the court decide?
Interim stay: the reassessment order, insofar as it relates to water tax for the years 2019 to 2024, and the consequential demands for assessment years 2019-20 to 2023-24 stand stayed; counter affidavit to be filed within six weeks, rejoinder affidavit, if any, within two weeks thereafter; matter to be listed and connected along with Writ Tax No.1397 of 2025. Final disposal awaits pleadings.