HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5433 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Sri Abhishek Tandon alongwith Sri Vivek Kumar Srivastava learned counsel for the petitioner, learned Standing Counsel for the State and Sri Abhinava Krishna Srivastava learned counsel for Nagar Nigam. 2. Submission is, no assessment order has been passed in the case of the petitioner to assess the petitioner at higher rate/quantum. 3. On the other hand, learned counsel for Nagar Nigam has obtained instructions. He informs, pursuant to an inspection carried out by Nagar Nigam in the year 2022, it was discovered that the petitioner had made deviations in constructions of property. It had led to enhancement of valuation. Correspondingly, the petitioner has been assessed to tax on 14.02.2022 at the higher rate. 4. On query made, learned counsel for Nagar Nigam could not establish if any Show Cause Notice had preceded the higher assessment or if the order of higher assessment was served on the petitioner before recovery proceedings were initiated. 5. At the same time, learned counsel for the petitioner has maintained, there are no deviations. In any case, the respondents are not entitled to assess the petitioner at higher rates, with retrospective effect. Last, it has been submitted, in absence of compliance of rules of natural justice, it may never become open to the Nagar Nigam to recover higher amounts of Versus Counsel for Petitioner(s) : Abhishek Tandon, Vivek Kumar Srivastava Counsel for Respondent(s) : Abhinava Krishna Srivastava, C.S.C. Gurmeet Singh Arora .....Petitioner(s) State Of U.P. And 3 Others .....Respondent(s) tax on the strength of a wholly ex-parte assessment order. 6. In face of the facts brought before us through instructions received by learned counsel for Nagar Nigam, no useful purpose would be served in keeping the petition pending or calling for counter affidavit, at this stage. Once, it is admitted to Nagar Nigam that the petitioner was earlier assessed to lower rate of tax and assessment at higher rates came to be made on the strength of certain inspection in which adverse material was discovered, it cannot be in doubt that Nagar Nigam should have first issued a Show Cause Notice to the petitioner annexing thereto copies of reports etc. that may comprise adverse material to elicit his reply before passing order to revise assessment. 7. It also cannot be doubted that if Nagar Nigam seeks to recover enhanced amount of property tax assessed on the petitioner, it ought to have first served a copy of the assessment order, on the petitioner. 8. To the extent, the above compliances have not been made by the Nagar Nigam, the rules of natural justice have been violated to the point, we may not readily relegate the petitioner to the forum of alternative remedy. Accordingly, the writ petition is disposed of with the following directions: (i). For a period of three months, recovery initiated against the petitioner shall remain in abeyance. (ii). Nagar Nigam may issue to the petitioner appropriate Show Cause Notice proposing to enhance the house tax in view of deviations cited by it. That notice may be issued within a period of two weeks from today. (iii). Upon receipt of that notice, petitioner may furnish its written reply within a period of four weeks therefrom, supported by relevant material. (iv). Upon such compliance being made by the petitioner, respondent No. 3 may grant the petitioner opportunity of personal hearing within a further period of two weeks. The petitioner undertakes to cooperate in the proceedings and not seek any undue adjournment in the proceedings. (v). Thereupon, respondent No. 3 may proceed to pass a fresh assessment WTAX No. 5433 of 2025 2 order within a further period of two weeks therefrom. 9. Recoveries, if any, may abide by the further order to be passed by respondent No. 3. Any order of assessment made earlier may not prejudice the respondent No. 3 while giving compliance to this order. October 29, 2025 Faraz WTAX No. 5433 of 2025 3 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- FARAZ AHMAD High Court of Judicature at Allahabad