Neutral Citation No. - 2025:AHC-LKO:933-DB Court No. - 2 Case :- WRIT - C No. - 11146 of 2024 Petitioner :- The Seksaria Biswa Sugar Factory Pvt. Ltd. Thru. Its Auth.Repr. Ramesh Chandra Singhal Respondent :- State Of U.P. Thru. Addl. Chief Secy. Secy. Deptt. Of Housing And Urban Planning And 2 Others Counsel for Petitioner :- Dhruv Mathur,Jaiyesh Bhoosreddy,Km. Vasundhara Mathur,Pranav Agarwal,Rahul Kumar Counsel for Respondent :- C.S.C.,Sriniwas Bajpai Hon'ble Rajan Roy,J. Hon'ble Brij Raj Singh,J. 1. Vakalatnama filed by Shri Sriniwas Bajpai, Advocate on behalf of Nagar Palika Parishad-opposite party nos.2 and 3 is taken on record. 2. Heard Shri Dhruv Mathur, Advocate assisted by Shri Pranav Agarwal, counsel for petitioner and Shri Sriniwas Bajpai, counsel for Nagar Palika Parishad-opposite parties. 3. The petitioner sugar-mill claims to have paid the municipal dues in the form of water tax and house tax up to the year 2023-24. However, a demand notice dated 29.11.2024 has been issued by the Executive OfÏcer, Category-1 Nagar Palika Parishad, Biswa, Sitapur demanding a total of Rs.92672224.00 as arrears of water tax and house tax. 4. We asked the counsel for the Nagar Palika as to whether this demand pertains to the year 2024-25 only or to the earlier years also. He could not give any satisfactory reply. He invited our attention to Annexure 15 which is in response to Annexure 14 but that document also does not specify as to the period for which the arrears are being claimed. If by means of the impugned demand notice, the assessment for the earlier years have been revised and a fresh amount is being demanded then the basis for that has to be provided to the petitioner with opportunity to respond to the same. If the demand impugned herein is only for the year 2024-25 then at least the basis for such a huge amount should be mentioned as for the year 2023-24 the demand was only to the tune of Rs.1991082. The impugned demand notice is apparently erroneous. It does not disclose the basis on which it has been issued nor does it specify as to whether it is only for the year 2024-25 or includes any arrears for the earlier years also and what is the basis for the same. 5. We, accordingly, quash the demand notice with liberty however, to the Nagar Palika Parishad to issue a fresh notice, if there is a cause giving the basis/reasons for the same with reference to the relevant provisions of law as also relevant facts and clearly specifying as to whether such demand is for the year 2024-25 or it is for the earlier years or for both. If it is for earlier years also, then it shall have to give reasons for the same and also the basis for it. 6. The writ petition is disposed of. Order Date :- 7.1.2025 Pks [Brij Raj Singh,J.] [Rajan Roy, J.] Digitally signed by :- POOJA SETH High Court of Judicature at Allahabad, Lucknow Bench