High Court of Judicature at Allahabad
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M/S New Kanpur Agara Transport Company Thru' Proprietor v. Kanpur Nagar Nigam & Another - WRIT TAX No. 178 of 2006  RD-AH 14025 (22 August 2006)
Hon'ble R.K. Agrawal, J.
Hon'ble Vikram Nath, J.
Heard Shri Nisaruddin, learned counsel for the petitioner and learned counsel for the respondents.
The controversy raised in the present writ petition is squarely covered by the decision of this Court in Civil Misc. Writ Petition No. 200 of 2000, M/s. Grover Guest House Vs. Nagar Nigam Kanpur & Ors., decided on 23.8.2002.
In the present writ petition the petitioner has challenged the demand of house tax which according to him comes to more than 15% of the annual value whereas in view of Section 173 of the U.P. Municipal Corporation Act, 1959, it cannot exceed 15% of the annual value. This Court in the case of M/s. Grover Guest House (supra) has also held that the demand of general tax should not exceed 15% of the annual value. The writ petition is disposed of with the direction to the respondents to verify as to whether the demand of general tax is upto 15% or not of the annual value assessed by it and if the same exceeds 15% to modify the demand accordingly.
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