IN THE HIGH COURT OF JUDICATURE AT PATNA C.R. No.2009 of 2007 ALOK GHOSH Versus STATE OF BIHAR & ORS ----------- 10 1.9.2008 Heard Mr. Chittranjan Sinha, Learned Senior Counsel for the petitioner and Mr. Chandra Shekhar, Learned Senior Counsel for the Patna Municipal Corporation the opposite party. After this matter was heard earlier on a number of days, today both the parties have ultimately come out with a joint consented proposal and in view of such agreement this Civil Revision Application is disposed of with the following terms and conditions: - (i) the impugned order of assessment and the revisional order passed by the District Judge, being the impugned order in this application set aside. (ii) the matter is remitted back to the Commissioner of Patna Municipal Corporation, Patna who would now issue a fresh notice to the petitioner in terms of Section 139 of the Patna Corporation Act intimating the enhanced liability of the petitioner containing the ground of revision of tax. 2 (iii) The petitioner upon receipt of such notice, will appear and file a show cause reply within two weeks and would thereafter he also be given an opportunity of hearing. (iv) the petitioner would deposit a sum of Rs. 1,25,000/- (one lac twenty-five thousand)with the Patna Municipal Corporation within a period of two weeks from the date of receipt of the aforesaid notice under Section 139 of PMC Act which would be only a payment on account and would be subject to final adjustment. In the event, the liability of the petitioner is arrived less than Rs. 1,25,000/- the Corporation will adjust the balance amount against municipal tax to be paid by the petitioner in future. On the other hand if it is found that the petitioner’s liability is more then Rs. 1,25,000/- the petitioner must pay the remaining amount within a period of three months from such determination. (v) The authorities thereafter will come out with an order fixing the actual liability of the petitioner and such order would be a reasoned order dealing with the objections 3 raised by the petitioner either with regard to the measurement or with regard to any other relevant issue on the question of determination of the liability of municipal tax of the petitioner. With the aforementioned observations and directions, this civil revision application is hereby disposed. Rsh (Mihir Kumar Jha, J.)