1 2025:CGHC:19926 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 60 of 2025 Harcharan Singh Gulati S/o Late Sant Singh Gulati Aged About 64 Years R/o 70, Indira Complex, Near Gayatri Mandir, Transport Nagar, Korba, Distt. - Korba (C.G.) ... Petitioner. versus 1 - State Of Chhattisgarh Through Secretary, Urban Administration And Development Department, Mahanadi Bhawan, Naya Raipur, Distt. - Raipur (C.G.) 2 - Municipal Corporation Korba Through - Its Commissioner, Municipal Corporation Korba, Distt. - Korba (C.G.) 3 - Revenue Officer Kosabadi Zone, Office Of Municipal Corporation Korba, Distt. - Korba (C.G.) 4 - Revenue Sub Inspector Municipal Corporation Korba, Distt. - Korba (C.G.) ... Respondents. For Petitioner : Mr. Shishir Dixit, Advocate. For Res No.1/State : Ms. Anuradha Jain, PL. For Res No.2 to 4 : Mr. Pankaj Agrawal, Advocate. SB : Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board 01.05.2025 1. Facts of the case, in brief, are that the petitioner is owner of Plot C-10 (besides Kumar Petrol Pump), Niharika Zone, Ward No.22, District Korba in which 2000 sqft area is being used for commercial purpose and 800 sqft is being used for residential purpose. The petitioner has received a demand notice (Ex.P-2) of property tax of Rs.9,48,049/- issued by respondent No.4 - Revenue Sub Inspector, Muncipal Corporation, Korba Digitally signed by AJAY KUMAR DWIVEDI Date: 2025.05.02 10:40:34 +0530 2 through Whatsapp on 23.02.2025. Though earlier also the petitioner has raised an objection on 16.02.2024 stating that no amount is pending to be paid to the respondents but the same was not considered by the concerned authority. Hence, the petitioner filed this petition for the following reliefs:- "10.1 It is, therefore, prayed that this Hon'ble Court may kindly be pleased to issue an appropriate, writ, order, direction and set aside the demand notice (date is not mentioned in the notice) of property tax of Rs.9,48,049/- (Annexure-P/2) 10.2 It is, therefore, prayed that this Hon'ble Court may kindly be pleased to direct the respondent No.2 to take the objection/application of the petitioner against the demand notice and decide it in accordance with law particularly under Section 173 of Municipal Corporation Act, 1956. 10.3 Any other relief which this Hon'ble Court may deem fit." 2. At the outset, learned counsel for the petitioner would submit that this petition may be dispose of reserving the liberty in favour of the petitioner to raise legal objection in accordance with law before the competent Authority and the competent authority may also be directed to consider the same in expeditious manner. 3. Learned counsel for respondents No.2 to 4/Revenue would not oppose the aforesaid prayer and submits that if any representation/objection is filed within the ambit of law, it will be considered in accordance with law. However, he also submits that even if any demand notice is issued, 3 it is open for the aggrieved person to prefer an appeal under Municipal Corporation Act, 1956. 4. Having regard to the submission of learned counsel for the parties, this Court deems it appropriate to dispose of this petition reserving the liberty in favour of the petitioner to raise such legal issue/objection in accordance with law before the competent authority. It is also observed that if such legal issue/objection is filed, the competent authority shall decide the same strictly on its own merits in accordance with law. Ordered accordingly. 5. It is also made clear that this Court has not made any observation on merits of the case and the competent authority shall proceed in the matter in accordance with law, if any objection is filed. 6. With the aforesaid observation, this petition is disposed of. Sd/- (Deepak Kumar Tiwari) Judge Ajay