IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.1073 of 2006 KISHORE KUMAR GUPTA, SON OF LATE RAM AUTAR SAH, C/O KUMAR BOOK STORES, COLLEGE ROAD, P.O.-& P.S. SITAMARHI, DISTRICT- SITAMARHI (BIHAR) & RESIDENT OF MOHALLA- RING BANDH, WARD NO.11, LAXMANA NAGAR, P.S.=P.O. + DISTRICT- SITAMARHI. .. PETITIONER. Versus 1. THE STATE OF BIHAR THROUGH THE CHIEF SECRETARY, GOVT. OF BIHAR, PATNA. 2. THE DISTRICT MAGISTRATE, SITAMARHI, BIHAR. 3. THE DEPUTY COLLECTOR, INCHARGE, KHAS MAHAL, SITAMARHI. ..RESPONDENTS. ----------- 2. 20.01.2011 Petitioner is the allottee of the shop no.57/86-87 which is situate on the Khas Mahal land in Sitamarhi Town. 2. Having received notice dated 6.9.2005, Annexure-3, directing the petitioner to deposit a sum of Rs.2,61,140=00 towards the arrears of cess for the period until 2004-2005 and sum of Rs. 6,541=00, Rs.32,415=00 as the current cess, municipal tax for the year 2005-2006, total amount of Rs. 3,00096=00 petitioner filed objection dated 17.09.2005, Annexure-4 asserting that amount of cess is not to be paid by him as while executing the lease agreement for the shop in question it was not provided that lessee petitioner shall be liable to pay cess for the shop in question. It is submitted on behalf of the petitioner that even after passage of 2 more than 4 years of receipt of the objection dated 17.09.2005, Annexure-4 the authorities have not yet considered and disposed of the objection that he is not liable to pay any cess for the shop in question. 3. Having heard counsel for the parties, I direct the Deputy Collector In-charge, Khas Mahal, Sitamarhi to consider the objection of the petitioner dated 17.09.2005, Annexure-4 and pass appropriate reasoned order indicating as to whether the petitioner is liable to pay cess in view of the contents of the lease agreement whereunder shop no.57/86- 87 has been leased out to him. Appropriate order in this regard be passed, as early as possible, in any case within two months from the date of receipt/production of a copy of this order. Until disposal of the objection by the In-charge Deputy Collector, Khas Mahal, Sitamarhi, coercive measure be not taken against the petitioner. 4. The writ application is, accordingly, disposed of. Ibrar/- ( V. N. Sinha, J.)