HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT - C No. - 10275 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J. Vakalatnama filed by Shri Mohit Jauhari, Advocate on behalf of respondent nos.2 to 4 today in Court is taken on record. Heard learned counsel for the petitioner, learned State Counsel, who appears on behalf of State-respondent and Shri Mohit Jauhari, learned counsel for respondent nos.2 to 4. This petition has been filed by the petitioner with the following main prayers : "(i) Issue a writ order or direction in the nature of certiorari quashing House Tax Assessment Bill dated 14.08.2025 for the Financial Year 2025-26, pertaining to House No.268/401, House ID No.9157A84556, Mohalla, Good Shade Road, Pole Khera, Ward-Malviya Nagar, Zone-2, Aishbagh, Lucknow received by the petitioner on 16.08.2025, as contained in Annexure No.1 to this writ petition in the interest of justice. (ii) Issue a writ order or direction in the nature of mandamus restraining the Respondents from taking any coercive action against the petitioner in pursuance of the Impugned House Tax Assessment Bill dated 14.08.2025 issued by the Respondent Municipal Corporation as contained in Annexure No. 1 to this writ petition in the interest of justice. (iii) Issue a writ or direction in the nature of mandamus commanding the Respondents, to decide the Representation/Objection dated 20.08.2025 U/s-213 of U.P. Municipal Corporation Adhiniyam, 1959 of the petitioner and rectify/amend or alter the House Tax Bill of the House No.268/401, House ID No.9157A84556, Mohalla, Good Shade Road, Pole Khera, Ward-Malviya Nagar, Zone-2, Aishbagh, Lucknow for the Financial Year 2025-2026, as contained in Annexure No.2, to this writ petition." Versus Counsel for Petitioner(s) : Sandeep Kumar Srivastava, Anoop Kumar Counsel for Respondent(s) : C.S.C., Namit Sharma Mamta Ahuja .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Urban Development Lko. And 4 Others .....Respondent(s) It is the case of the petitioner that he has paid the entire tax dues for the past ten years as per the assessment bills raised by the respondent corporation. However, the respondent corporation has wrongly demanded arrears amounting to Rs.25,00,045.39/- . The Chief Tax Assessment Officer, Lucknow (respondent no. 3), has never informed the petitioner about the annual value of the house having been increased retrospectively with effect from 01.04.2014. The petitioner continued to deposit the tax under the self-assessment scheme in pursuance of the earlier annual value assessed for the house in question. The Tax Superintendent, Nagar Nigam, Zone-2, Aishbagh, Lucknow, asked the petitioner on 26.09.2023 to furnish certain information pertaining to the house. The petitioner replied to the said letter on 18.10.2023. It has also been stated that the petitioner had made full payment of house tax till 31.03.2024 under the self-assessment scheme, and the annual value of the house as assessed by him was Rs.6,76,491.62/-. However, he was later informed that the annual value of the house had been enhanced to Rs.15,37,729.90/- retrospectively with effect from 01.04.2014. Being aggrieved by the notice issued to him, the petitioner approached this Court by filing Writ-C No. 678 of 2025 (Mamta Ahuja vs. State of U.P. and others). This Court disposed of the said writ petition on 23.01.2025 by observing that the petitioner has a remedy under Section 472 of the U.P. Municipal Corporation Act, 1959, to challenge the assessment of house tax and the bill generated in this regard. According to the learned counsel for the petitioner, the petitioner was not challenging the assessment itself but was only disputing the earlier calculation, as he had already paid all the tax dues. However, since arrears were still shown against him, the petitioner filed Review Petition bearing Civil Misc. Review Petition No. 16 (CMRA) of 2025 (Mamta Ahuja vs. State of U.P. and others) before this Court, which is still pending consideration. Despite this, the respondent corporation has repeatedly demanded payment of house tax, which is being seriously disputed by the petitioner. Hence, the petitioner has again approached this Court. It has been submitted by the learned counsel for the petitioner that after receiving the impugned house tax assessment bill dated 14.08.2025, he filed his representation/objection on 20.08.2025 under Section 213(c) and (e) of the U.P. Municipal Corporation Act, 1959, requesting amendment in the valuation/assessment. The said representation is still pending disposal before the appropriate authority. Shri Mohit Jauhari, learned counsel for the respondents, has pointed out from the contents of the representation/objection made by the petitioner and also from the contents of the writ petition that the petitioner had paid house tax under self- assessment with the property's annual value being Rs.6,61,936.17/-, whereas, as per the Nagar Nigam, the annual value of the house in question is Rs.15,37,729.90/-. It is, therefore, a question of assessment that has to be decided, and the petitioner is required to approach the appropriate authority by way of appeal under Section 472 of WRIC No. 10275 of 2025 2 the U.P. Municipal Corporation Act. The objection filed by the petitioner alleging wrong calculation of arrears under Section 213 of the said Act is misconceived. Accordingly, the writ petition is disposed of with a direction to the petitioner to approach the appropriate authority under the provisions of Section 472 of the U.P. Municipal Corporation Act, 1959, by filing an appeal. October 17, 2025 Mahesh WRIC No. 10275 of 2025 3 (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- MAHESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench