Neutral Citation No. - 2025:AHC-LKO:16936-DB Court No. - 2 Case :- WRIT - C No. - 2846 of 2025 Petitioner :- Arvind Kumar And 24 Others Respondent :- State Of U.P. Thru. Prin. Secy. Urban Development Lko. And 6 Others Counsel for Petitioner :- Ashok Kumar Singh,Rahul Kumar Singh,Shashank Diwakar Counsel for Respondent :- C.S.C.,Namit Sharma,Ratnesh Chandra Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Sri Shobhit Mohan Shukla, Advocate has filed his Vakalatnama on behalf of opposite party nos.2 to 5 which is taken on record. 2. Heard. 3. The contention raised by the petitioners is that Nagar Nigam would be entitled to realize taxes under the U.P. Municipal Corporation Act, 1959 only when the area where the houses of the petitioners are situated and which has been developed by Lucknow Development Authority is handed over to Nagar Nigam but inspite of the fact that the said area has not yet been handed over to Nagar Nigam, tax notices have been raised. Learned counsel for Nagar Nigam does not have any instructions. Petitioners' counsel relied upon a document annexed as Annexure no.8 which is dated 24.02.2021. 4. We are of the opinion that opposite party no.6-Nagar Ayukt, Lucknow should get the facts verified on an application to be submitted by the petitioners challenging the tax notices issued to them and based on the result of such inquiry if it is found that area in question have not been handed over to Nagar Nigam and that without area being handed over, taxes cannot be raised then obviously tax notices would have to be withdrawn. However, if it is found that area has either been handed to Nagar Nigam or even without being handed over, the law permits certain taxes to be realized then the petitioners should be communicated about the same, in either eventuality, in writing. Let this decision be taken within one month. For the period of one month or till such decision is taken, the impugned tax notices shall not be given effect. 5. With these observations/ direction, the petition is disposed of. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 25.3.2025 Shanu/- Digitally signed by :- SHANU SUMAN High Court of Judicature at Allahabad, Lucknow Bench