Anusuiya Prasad Bijlwan & Another Vs State of Uttarakhand & Others (Uttarakhand High Court)
The Uttarakhand High Court considered a writ petition by residents of Anand Vihar, Muni Ki Reti, Tehri Garhwal, who claimed that house tax had been collected from them despite their alleged exemption. They sought exemption from house/building tax for ten years under Chief Minister Announcement No. 323/2018 and related Government communications, along with refund of tax already deposited with admissible interest. The Court held that it could not go into the issue raised by the petitioners. It therefore disposed of the writ petition, permitting them to make separate representations before the Executive Officer, Nagar Palika Parishad, Muni Ki Reti-Dhalwala. The petitioners were directed to submit representations within ten days, following which the authority was required to decide them, in accordance with law, within ten weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
(2) Petitioners are residents of Anand Vihar, Muni Ki Reti, Tehri Garhwal.
According to them, even though they were not liable to pay house tax, however house tax was collected from them. By means of this writ petition, petitioners have sought the following reliefs:
“i) Issue a writ, order or direction in the nature of Mandamus commanding the respondents to grant exemption from house tax/building tax to the petitioners for a period of ten years in terms of Chief Minister Announcement No. 323/2018 and Government communications issued pursuant thereto.
ii) Issue a writ, order or direction in the nature of Mandamus commanding the respondents to refund the amount of house tax/building tax already deposited by the petitioner alongwith admissible interest within a stipulated period as may be fixed by this Hon’ble Court.”
(3) This Court cannot go into the issue raised by the petitioners and ends of justice would be met if petitioners are permitted to approach the competent
authority in Nagar Palika Parishad, Muni Ki Reti-Dhalwala. Writ petition is, accordingly, disposed of with liberty to petitioners to make separate representation to the Executive Officer, Nagar Palika Parishad, Muni Ki Reti-Dhalwala. If they make such representation within ten days from today, decision thereupon shall be taken, as per law, within ten weeks thereafter.
