JUDGMENT D.N. Patel, A.C.J. – This writ petition has been preferred with the following prayers: "That by this Public Interest Litigation, the petitioner prays for following reliefs: (i) For issuance of an appropriate writ(s)/order(s)/to quash the letter no. 536/axks0 dated 27/07/2016 (Annexure 2) issued under the seal and signature of Sub divisional Officer, Koderma/Respondent No.5 whereby and where under only on the basis of inspection of nine houses of five wards out of fifteen (15) wards, the authority has enhanced the holding tax upon the residential houses of the locality i.e. Rs. 7.00, Rs. 6.00 and Rs. 5.00 per square feet per year which is too much high. (ii) For issuance of any other appropriate writ(s) be issued order(s) be passed, direction(s) be made as Your Lordships may deem fit and proper in the facts and circumstances of the case." 2. It appears that there is grossest misconception in the mind of the petitioner about understanding Annexure 2. This Court is not a teacher at all to explain what is Annexure 2 nor we are here to enhance the legal knowledge of this petitioner. 3. This is not a Public Interest Litigation at all, but, it appears to be Publicity Interest Litigation. 4. It ought to be kept in mind house tax is fixed upon certain percentage of Annual Letting Value of the property, in question. Annual Letting Value depends upon several factors. It appears from Annexure-2 to the memo of this writ petition that Annual Letting Value of few of the houses of locality in question at District-Koderma has been fixed. The petitioner has understood it that the tax has been imposed. This is a misconception in the mind of this petitioner. Tax is different thing and Annual Letting Value is altogether another thing. 5. Unnecessarily writ petition has been preferred though this petitioner is not an aggrieved party at all. Those whose Annual Letting Value of their property has been enhanced, they have always remedy available under the Municipal Act prevailing in the State of Jharkhand. Annual Letting Value is not a tax at all. The order at Annexure-2 is absolutely different because Annual Letting Value has been treated as rate of tax by this petitioner and that too only for 5 or 6 persons. Annual Letting Value is not a tax at all. The order at Annexure-2 is absolutely different because Annual Letting Value has been treated as rate of tax by this petitioner and that too only for 5 or 6 persons. Annual Letting Value must have been determined for any reason whatsoever by the concerned officer and those 5 or 6 persons can always go before the competent court for assessment of their property tax. 6. In view of the aforesaid facts, there being no substance in this writ petition and, hence, the same is, hereby, dismissed with a cost of Rs. 25,000/- (Rupees Twenty Five Thousand) which will be deposited by this petitioner before the Advocates'' Association Welfare and Development Fund. 7. Registrar General is, hereby, directed to send a copy of this order to the President and Secretary of Advocates'' Association, Jharkhand High Court, Ranchi.