Neutral Citation No. - 2025:AHC:34539-DB Chief Justice's Court Case :- WRIT TAX No. - 881 of 2025 Petitioner :- Pushpa Mishra Respondent :- State of U.P. and 3 others Counsel for Petitioner :- Subedar Mishra Counsel for Respondent :- C.S.C.,Manoj Kumar Singh, Nilamber Tripathi Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the attachment notice dated 06.02.2025 issued by the respondent nos. 2 to 4 and published in the daily newspaper. 2. Submission has been made that the petitioner ever since she received the details of the house tax liability, has been making representations to the respondents questioning the valuation of the property made, however, no order has been passed on the said representations and now based on the demand raised, the property of the petitioner has been attached, which is not justified. 3. Further submission has been made that the respondents be directed to decide the pending representations made by the petitioner pertaining to the valuation of the property and the outstanding amount of house tax, which the petitioner would deposit in accordance with law and till such time that the action in this regard is taken by the respondents, they may be restrained from taking further action pursuant to the order of attachment. 4. Instructions have been produced by the learned counsel appearing for the Municipal Corporation inter-alia indicating that the plea raised by the petitioner questioning the valuation has no substance. However, admittedly, no order pursuant to the representations made by the petitioner has been passed by the authorities of the Corporation. 5. In view of the above fact situation, wherein the petitioner is consistently questioning the valuation of the property in question and resultant house tax, non determination of the representations filed by the petitioner and attaching the property for the outstanding amount, cannot be countenanced. 6. Consequently, the petition filed by the petitioner is disposed of. 7. The respondent Municipal Corporation is directed to decide the pending representation of the petitioner within a period of four weeks from the date a copy of this order along with a fresh detailed representation raising all the issues, as raised in the present petition, is filed by the petitioner. The requisite representation be filed within a period of ten days from today. 8. Till such time that the determination of the representation, is made, a fresh demand is issued and the petitioner has the liberty to take appropriate proceedings qua the same, no action pursuant to the attachment notice dated 06.02.2025, as published in the newspaper, shall be taken by the Corporation. Order Date :- 10.3.2025 nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- NISITH DEY High Court of Judicature at Allahabad