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NATIONAL TEXTILE CORPORATION (U.P.) KANPUR versus THE NAGAR MAHAPALIKA, KANPUR NAGAR AND OTHERS.

High Court of Judicature at Allahabad

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National Textile Corporation (U.P.) Kanpur v. The Nagar Mahapalika, Kanpur Nagar and others. - WRIT - C No. 513 of 2001 [2006] RD-AH 8067 (20 April 2006)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no. 25

Civil Misc. Writ Petition no. 513 Of 2001.

National Textile Corporation (U.P.) Kanpur. ... Petitioner.

Vs

The Nagar Mahapalika, Kanpur Nagar and others. ... Respondents.

Hon'ble Rajes Kumar, J.

By means of present writ petition, petitioner has challenged the order dated 20.09.2000 passed by the IIIrd Addl. District Judge, Kanpur Nagar in Tax Assessment Appeal no.25 of 1992 against the order dated 07.5.1992 passed in Municipal Appeal no. 2183 of 1986.

The brief facts of the case are that the petitioner is a Corporation and is a Company under the Indian Companies Act, 1956.  The Municipal assessment of the properties belonging to the petitioner, has been enhanced from Rs.12,000/- to Rs.18,000/- which is subject matter of challenge.

Heard Sri D. P. Singh, learned Counsel for the petitioner and Sri H. M. B. Sinha, learned Counsel for the respondent no. 1.

Learned Counsel for the petitioner submitted that the Mill has been acquired by the Central Government by Act no. 57 with effect from 01.4.1974 and thereafter, it was given to the Company, therefore, property tax cannot be levied and demanded from the petitioner. He further submitted that enhancement of valuation from Rs.12,000/- to Rs.18,000/- is unjustified.  Learned Counsel for the opposite Party submitted that the property in dispute are the properties of the Corporation and not of the. Central Government, inasmuch as, no evidence has been adduced by the petitioner that the property belong to the Central Government. He submitted that the enhancement of the assessment of the properties in dispute from Rs.12,000/- to Rs.18,000/- was 7% only and was in accordance to law.

Having heard learned Counsel for the parties, I do not find any substance in the argument of learned Counsel for the petitioner.  Learned Counsel for the petitioner is not able to show that the property in dispute are the Central Government property.  They are the property of the Corporation and there is no provision granting exemption to the Corporation from the property tax.  Learned Counsel for the petitioner is also not able to show that how the enhancement of the assessment from Rs.12,000/- to Rs.18,000/- is arbitrary and unjustified.  

In the circumstances, petition is dismissed.  However, there shall be no order as to costs.

Dt:20.04.2006.

MZ/-


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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