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2012 DIGILAW 768 (ALL)

Kohli Brothers Colour Lab Pvt. Thru. Its Director Sandeep v. Lucknow Ngar Nigam Nagar Nigam Bhawan Lalbagh Lucknow & Ors.

2012-03-29

DEVENDRA KUMAR UPADHYAYA, DEVI PRASAD SINGH

body2012
Devi Prasad Singh & Devendra Kumar Upadhyaya, JJ.;- Notice on behalf of opposite party no. 1 has been accepted by Sri Shashi Prakash Singh whereas notice on behalf of opposite party nos. 2 and 3 has been accepted by Sri Namit Shamra. Learned counsel for the petitioner is permitted to implead the State of U.P. through Secretary, Urban Planning and Development, Civil Secretariat, Lucknow in the array of parties. Issue notice to the O.P. No.4 and 5 returnable at an early date. While assailing the impugned notice with regard to payment of house tax, Sri Prashant Chandra, Senior Advocate appearing for the petitioner relies on Article 285 of the Constitution of India and submits that no tax can be imposed on the petitioner. Argument of learned counsel for the petitioner is based on privilege conferred by Article 285 of the Constitution of India which prohibits the imposition of tax on the property of Union of India. However, in the present case, the petitioner is alive and a tenant person using property of Union of India. He is paying rent to Union of India and enjoying facility of municipality within the premises of Nagar Nigam. Whether the tenant was exempted from the tax or not is the question which requires adjudication by this Court. We direct the respondent to file counter affidavit within six weeks. Rejoinder affidavit, if any, may be filed within two weeks. List thereafter. The State Government shall also file affidavit keeping in view the aforesaid question involved in the present writ petition. The Advocate General may be informed to assist the Court as the question involved is a public importance. Subject to deposition of Rs.1,50,000/- in addition to the amount deposited earlier, further recovery proceedings shall remain stayed which shall be subject to further orders passed by this Court.