Neutral Citation No. - 2025:AHC-LKO:17195-DB Court No. - 2 Case :- WRIT - C No. - 2474 of 2025 Petitioner :- Suresh Chandra Gupta Respondent :- State Of U.P. Thru. Addl. Chief Secy. Deptt. Urban Development Govt. Of U.P. Lko. And 2 Others Counsel for Petitioner :- Anurag Narain Srivastava,Shailendra Kumar Misra Counsel for Respondent :- C.S.C.,Anuj Kumar Srivastava Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Sri Anuj Kumar Srivastava, Advocate has filed his Vakalatnama on behalf of opposite party no.3 which is taken on record. 2 . Heard. 3. After hearing the parties and perusing the records, what comes out is that petitioner asserts to have filed an objection copy of which is contained in Annexure no.6 but without considering it, the property and water tax of the petitioner has been assessed in respect of the premises/ hotel owned by the petitioner, arbitrarily, as alleged though it is the case of Nagar Palika counsel that petitioner did not file any objections but on being asked to show the assessment order, learned counsel for Nagar Palika submitted that a notice was issued to the petitioner on 16.06.2010 annexing therewith calculation of proposed tax and as no objections were filed therefore, it was taken to be final. 4. We are of the opinion that objections contained in Annexure no.6 should be considered by the concerned opposite parties and a decision should be taken on the said objections as per law. Copy of the objections are already annexed as Annexure no.6. If any fresh objection is to be given it should submitted positively within one week. Thereafter, the opposite parties shall consider and decide the same within the next six weeks by a reasoned order. The impugned assessment shall be subject to fresh decision to be taken as aforesaid. Considering the fact that petitioner has not paid any property and water tax since 2009, it is provided that whatever be the amount payable as per the petitioner based on circle rate etc ever since 2009 that should be deposited positively within fifteen days and if it is not deposited then the objections would not be considered and the impugned orders shall be given effect. The said deposit will be subject to fresh decision to be taken as aforesaid. 5. Accordingly, the petition is disposed of. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 26.3.2025 Shanu/- Digitally signed by :- SHANU SUMAN High Court of Judicature at Allahabad, Lucknow Bench