Neutral Citation No. - 2025:AHC-LKO:27881 Court No. - 17 Case :- CONTEMPT APPLICATION (CIVIL) No. - 3977 of 2024 Applicant :- Prem Shankar Dixit And Another Opposite Party :- Shri Ajeet Rai, Zonal Officer, Lko. And Another Counsel for Applicant :- Alok Saxena Counsel for Opposite Party :- Namit Sharma Hon'ble Rajeev Singh,J. 1. On 24.04.2025, following order was passed:- "1. Heard Sri Alok Saxena, learned counsel for the applicants and Sri Namit Sharma, learned counsel for opposite party. 2. Sri Ajeet Rai, Zonal Officer, Nagar Nigam,Zone 8, Ward Raja Bijli Pasi-i, Sector P. Lucknow/opposite party no.1, who is present before this Court, has filed compliance affidavit. The same is taken on record. 3. It is evident from the affidavit of compliance that on the basis of GIS survey report, notice was issued on 06.01.2023 to the applicants in which provisional assessment was made of the property in question and thereafter recovery warrant was issued. The petitioners/applicants aggrieved by the aforesaid recovery warrant issued by Nagar Nigam approached this Court by filing Writ Tax No.189 of 2024, which was disposed off by this Court vide order dated 23.07.2024. During the course of hearing of the aforesaid writ tax, it was informed by the learned counsel for Nagar Nigam that petitioners produced incorrect self statement which was done by them and when it was verified by the spot inspection and GIS survey on 27.02.2024, the self assessment made by the applicants was found wrong and the photographs of the property in question had been produced before the Court at the time of hearing that petition. The writ petition was disposed off on the ground of statutory alternative remedy of filing an appeal before the appellate authority and further with the observation to provide assessment order and GIS report within three days to the petitioners/applicants. 4. Learned counsel for the applicants submitted that the provisional assessment order, which is annexed with the affidavit of compliance is dated 24.10.2024, clearly reveals that at the time of issuance of recovery warrant which was under challenge before the writ court, no final assessment order was passed by the authority and the said assessment order was not available on record. 5. Sri Namit Sharma, learned counsel appearing for Nagar Nigam, placed some records of Nagar Nigam before the Court but the said record does not reveal any final assessment order passed prior to the issuance of recovery warrant. Sri Namit Sharma also submitted that in case reply of the provisional statement is not filed within the period prescribed then the provisional assessment shall be final one but no such noting in this regard is available on record. 6. The respondent is also present before this Court and he has no objection, in case, he is directed to hear the applicants in person and pass fresh assessment order. 7. Learned counsel for the applicants is also having no objection. 8. Applicants are permitted to appear in the Office of respondent no.1 on 30.4.2025 at 11:30 A.M. and it is expected from the respondent no.1 that he will provide opportunity of hearing to the applicants and thereafter pass appropriate reasoned and speaking final assessment order. 9. List this case on 12.5.2025 within top ten cases. 10. By the next date of listing, respondent no.1 shall file fresh affidavit of compliance including the order which will be passed after hearing the applicants." 2. Sri Namit Sharma, Advocate appearing for the respondent no.1 has filed affidavit of compliance duly sworn by Mr. Ajit Rai, Zonal Officer, Nagar Nigam, Zone-8, Ward Raja, Bijli Pasi-I, Sector-P, Lucknow, which is taken on record. Sri Namit submits that the order of the writ Court has already been complied with and after giving proper opportunity of hearing, the assessment order dated 09.05.2025 has been passed, hence, the present contempt application has lost its efficacy. 3. Considering the contents of the order passed by the writ Court as well as the aforesaid affidavit of compliance, this Court is of the view that the order in question has already been complied with. Accordingly, the contempt application has lost its efficacy and the same stands dismissed. 4. However, it is open to the applicants to take appropriate remedy in accordance with law, if they have any grievance as regards the assessment order passed by the competent authority. Order Date :- 12.5.2025 Arpan Digitally signed by :- ARPAN High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ARPAN High Court of Judicature at Allahabad, Lucknow Bench