IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL WP No. 209 (M/S) of 2004 Ameer Chand Gandhi ………..Petitioner Versus Additional District Judge & others …..Respondents. Present: Mr. Kailash Tiwari, Advocate for the petitioner. Mr. B. D. Upadhyaya, Advocate for respondent nos. 3 and 4. Date of Decision: 21.09.2010 Hon’ble Sudhanshu Dhulia, J Heard Mr. Kailash Tiwari, Advocate for the petitioner as well as Mr. B. D. Upadhyaya, Advocate for respondent nos. 3 and 4. This writ petition has been filed by the petitioner challenging the assessment of the value of the house and consequential house tax and other taxes based upon such assessment. Against the assessment order dated 23.4.1999, the petitioner had filed an appeal by which the assessment of the house was reduced from Rs.19,000/- to Rs.15,000/-. The tax has to be paid on this value. Thereafter second appeal was filed by the petitioner was also dismissed. Challenging of the assessment order is primarily based on two grounds by the petitioner. Firstly he says that the finding that the accommodation which has been assessed is given on rent is not correct as the accommodation was not given on rent. The order of the authorities below has been perused. There is a clear finding of fact that the accommodation has been given on rent and there is no justification for this Court to interfere with this finding of fact. The other contention of the petitioner before this Court is that the orders are in violation of Principles of Natural Justice and fair play and hence be set aside. This contention of the petitioner is again misconceived. The petitioner was given adequate time to file his objection and due process was followed. This Court finds no anomaly to interfere in the matter. The present writ petition is liable to be dismissed and is hereby dismissed. No order as to costs. Interim order, if any, is also vacated. (Sudhanshu Dhulia, J) 21.09.2010 Kuldeep