CIVIL WRIT JURISDICTION CASE No.6142 OF 1993 WITH CIVIL WRIT JURISDICTION CASE NO.6284 OF 1993 In the matter of an application under Articles 226 & 227 of the Constitution of India -------- M/S BANWARI LAL & SONS PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, HAVING ITS OFFICEAT MITHAPUR, P.O GPO-PATNA PS.JAKANPUR, DISTT- PATNA THROUGH ITS MANAGER SHRI SHUSIL KUMAR VERMA---PETITIONER (IN CWJC 6142/93) Versus 1. THE STATE OF BIHAR --------RESPONDENT (IN CWJC 6142/93) M/S BANWARI LAL & SONS PRIVATE LITMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, HAVING ITS OFFICE AT MITHAPUR, PO- GPO- PS. JAKHANPUR, DISTT- PATNA THROUGH ITS MANAGER SHRI SHUSIL KUMAR VERMA ---PETITIONER (IN CWJC NO. 6284 OF 1993) Versus 1. THE STATE OF BIHAR 2. PATNA MUNICIPAL CORPORATION THROUGH ITS ADMINISTRATOR –CUM- CHIEF EXECUTIVE OFFICER 3. ASSISTANT ADMINISTRATOR, PATNA MUNICIPAL CORPORATION— RESPONDENTS IN CWJC NO. 6284 OF 1993 --------- For The Petitioner :MR. S.D.SANJAY, ADVOCATE IN BOTH THE CASES For The Respondent : MR. RAJESH KUMAR, JC TO AAG-6 --------- P R E S E N T THE HON'BLE MR. JUSTICE AJAY KUMAR TRIPATHI ****** A.K.Tripathi,J In both the writ applications which appertain to holding no. 196/184 located at Mithapur, Patna (CWJC No. 6142 of 1993) and holding no. 267/169 also located at Mithapur, Patna (CWJC No. 6284 of 1993) are adjoining property for which annual rental value had been assesses by the municipal authority by way of annexure-5 and consequential demand thereafter has been raised by annexure-6. When the writ applications were filed challenging the said adjudication, enforcement of the orders were stayed in the year, 1993. Both these writ applications have remained pending all these years for final disposal but no counter - 2 - affidavit has been filed on behalf of the respondent Patna Municipal Corporation. Submission has been made at the bar that the orders impugned are not inconformity with the provisions under the Act and arbitrary figure has been arrived at by the concerned authority without taking the entirety of the matter with due dispassion. It is also urged that the provisions at the relevant time in assessing the annual rental value had an element of wide discretion leading to discrimination and it was in this background and dispute, a new provision was brought in the year 1993 and put into effect from 1.1.1996. The earnest submission of learned counsel for the petitioners is that the assessment made by the respondents based on new format and provisions has been accepted by the petitioners and they are paying the tax in terms of the assessment from 1.1.1996 onwards and they are current in this regard. The dispute is only with regard to the period 1993 and 1994. If the respondents are directed to apply the same yard stick of assessment for this period, the petitioners would be in a position to meet the obligation. In absence of the any counter affidavit or contrary stand to the claim of the petitioners, both the writ applications are allowed. Assessment made and demand raised in annexures 5 and 6 are hereby quashed. Liberty however is granted to the respondent Municipal Authority to assess the value of the property - 3 - for the period 1993 and 1994 and they shall take into consideration the assessment which has been made with regard to two properties for which payments of the taxes has been made by petitioners from 1996 onwards regularly. Let a decision be taken in this regard at the earliest since it will be in the interest of revenue of the respondent Municipal Corporation. Both the writ applications are allowed with the above liberty. (Ajay Kumar Tripathi, J.) Patna High Court, Patna Dated the 10th December,2008 NAFR (RPS)