IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL WRIT PETITION NO. 1774 of 2001 (M/S) 1. Sri Bal Krishan Ghai, S/o Sri Lekhraj Ghai, R/o 79/155 Rajpur Raod, Dehradun (Deceased) 1/1 Mrs. Padma Vohra W/o Dr. S.K. Vohra, D/o Late Sri Bal Krishna Ghai, R/o 22/23 Rajpur Road, Dehradun. 2. Sri Man Mohan Krishna Ghai, S/o Sri Bal Krishna Ghai, R/o 79/155 Rajpur Road, Dehradun. ……Petitioners. Versus 1. Chief Judicial Magistrate- V Dehradun. 2. Municipal Board, Dehradun through its Executive Officer. …..Respondents. Mr. S.K. Jain, learned counsel for the petitioners. Mr. R.C. Arya, learned Brief Holder for the respondent No.1. Mr. Ashish Kumar Joshi, learned counsel for the respondent No.2. Date:- 04-12-2009 Hon’ble B.S. Verma J. Heard Mr. S.K. Jain, learned counsel for the petitioners, Mr. R.C. Arya, learned Brief Holder for the respondent No.1 and Mr. Ashish Kumar Joshi, learned counsel for the respondent No.2. By means of this writ petition, the petitioners has sought a writ in the nature of certiorari quashing the order dated 6-6-1997 passed by the Chief Judicial Magistrate, Dehradun in appeal under Section 160 of the U.P. Municipalities Act regarding the property bearing No. 79/155 Rajpur Road, Dehradun for the assessment year 1994-1999. Brief facts of the case are that according to the petitioners, the petitioners are the owners in possession of the entire property bearing Municipal number 155/19, Rajpur Road, Dehradun. The petitioners at the relevant point of time were running business known as Kawality Hotel and Kawality Restaurant. The assessment was made by the Assessing Officer of the Municipal Board and proposed valuation of the property i.e. Rs. 2 3 lacs. A show cause notice was issued by the assessing officer to the petitioners to file objection against the proposed assessment for the year 1994-1999. In the notice it was also mentioned that at the time of inspection of the property, the tenants were Union Bank, Bombay Dyeing, Gift Shop, Deep Novalty and Growth Investment and the account of rent, which was being realised from the tenants were also maintained. On the basis of the rent, which was being realised from the tenants and on the basis of the previous valuation the tax was proposed in the relevant year valuing the property Rs. 3 lacs for the assessment year 1989-1994. After considering all the objections of the petitioners reduced the valuation of the property to Rs. 1.95 lacs. Aggrieved, the petitioners preferred an appeal before the Additional Chief Judicial Magistrate-V Dehradun, who after hearing both the parties and considering all the aspects of the case came to the conclusion that valuation of the property cannot be made on the basis of previous valuation. I find no illegality or perversity in the impugned order. The valuation, which was assessed on the basis of spot inspection and this is a finding of fact and it cannot be decided in the writ jurisdiction. The writ petition is devoid of merit and is liable to dismissed. The writ petition is dismissed. All pending applications stands disposed of accordingly. (B.S. Verma, J.) 04-12-2009 MK