2.1 For the said notice, the petitioner submitted explanation and once again the respondent issued notice to the petitioner informing that the building constructed by the petitioner has been assessed for tax to the tune of Rs.2,28,405/- per half year and the petitioner is liable to pay cumulative sum of Rs.58,71,345/- towards tax from the year 2001. The petitioner submitted reply dated 23.05.2013. It was not considered and issued another notice to the petitioner on 13.06.2013 thereby sought for copy of the patta passbook. Further, the petitioner was also directed to produce the partition deed. By further communication dated 20.08.2013, the petitioner was directed to produce self assessment for the construction of marriage hall. The petitioner replied that there was no new construction and the entire construction was made before 40 years. While being so, the respondent issued demand notice dated 13.09.2013 thereby directed the petitioner to make a payment of Rs.19,18,718/- as property tax for the building. The petitioner submitted his reply. However, reply was not satisfied to the respondent and issued order dated 24.09.2013 thereby directed the petitioner to make a payment of Rs.19,18,788/-
