IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6061 of 2010 1. Tarkeshwar Prasad S/O Late Achchhelal Chaudhary R/O Mohalla- Khudanagar, P.S.- Chhatauni, Distt.- East Champaran Versus 1. The State Of Bihar through the Principal Secretary, Urban Development and Housing, New Secretariat, Patna 2. The Deputy Secretary, Urban Development and Housing, New Secretariat, Patna 3. The Commissioner, Tirhut Division, Muzaffarpur 4. The District Magistrate, East Champaran, Motihari 5. The Sub-Divisional Officer, Motihari Sadar, East Champaran 6. The Executive Officer, Motihari Nagar Parishad, Motihari, East Champaran. ---------------------------------- 3. 15.9.2011. Heard Mr. DK. Tandon, learned counsel appearing on behalf of the petitioner and Mr. Raghvanand, learned counsel representing the respondent no.6 Executive Officer, Motihari Nagar Parishad, Motihari. The petitioner has questioned the legality of the demand notice dated 3.12.2009, issued under section 159 of the Bihar Municipal Ordinance, 2007, pursuant to an assessment of the holding of the petitioner situated at Mohalla Khoda Nagar, Ward No.14 within the Municipal area of Motihari bearing Holding No.293/263. It is the case of the petitioner that he was paying consolidated holding tax at the rate 2 of Rs.18.25 on quarterly basis i.e. Rs.74.25 yearly. The petitioner contends that a demand was raised by the Executive/Special officer of the Municipality to the tune of Rs.19309.24/- said to be the holding tax for the period 1.4.1996 until the period 31.8.2009. The break up of the amount of the holding tax has been mentioned in the demand notice itself as contained in Annexure-3 to the writ petition. Rs.16,750.08/- is said to be arrears of the tax for the period 1.4.1996 till 31.3.2008 and a sum of Rs.2559.16/- is payable for the period 2008- 09. It is the case of the petitioner that prior to the issuance of the said demand notice, neither any measurement had been carried out of his holding nor any enquiry was made nor was the petitioner afforded any opportunity to question the assessment. It is stated that the petitioner questioning the ex parte assessment, filed his objection on 12.1.2010 in terms of section 141 of the Bihar Municipal Act, 2007 seeking review of the assessment and which has remained pending and hence, the present writ petition. 3 A copy of the objection dated 12.1.2010 is placed at Annexure-5 to the writ petition which was filed within the period of 30 days of the receipt of the demand notice. Once an objection has been filed, the Municipal Authorities i.e the Executive Officer in the present case, cannot sit over the same and has to consider and dispose of the same after affording reasonable opportunity to the objector. Considering the circumstances that an objection filed under section 141 of the Act by the petitioner within the stipulated period as provided thereunder, has remained pending with the Executive officer, Motihari Nagar Parishad the respondent no.6, the writ petition is disposed of with the direction to the respondent no.6 to consider and dispose of the objection filed by the petitioner on 12.1.2010 (Annexure- 5) in accordance with law and after affording him reasonable opportunity of being heard. A disposal within a period of eight weeks from the date of receipt/production of a copy of this order, would be appreciated. ahk (Jyoti Saran, J.)