Neutral Citation No. - 2025:AHC:130208-DB Court No. - 3 Case :- WRIT TAX No. - 1143 of 2025 Petitioner :- M/S Five Vision Promoters Private Limited Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Abhinav Gaur,Vibhu Rai Counsel for Respondent :- C.S.C.,Raghuvansh Misra Hon'ble Shekhar B. Saraf,J. Hon'ble Prashant Kumar,J. 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has sought the following substantial reliefs : "(i) Issue an appropriate writ, order or direction quashing the order dated 04.01.2025 as well as the order dated 07.01.2025 and 18.01.2025 issued by respondent no.3 (annexed as Annexure No.1 and 2 to this petition). (ii) Issue an appropriate writ, order or direction tot he respondent Nagar Nigam may and not take any coercive measure against the petitioner." 3. After hearing counsel appearing on behalf of the parties, we are of the view that the impugned order is once again opaque in its nature and does not reflect bifurcation as directed by this Court earlier. 4. In the light of the same, orders dated 04.01.2025, 07.01.2025 and 18.01.2025 are quashed and set aside with a direction to the respondent department to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order after proper bifurcation of the bills, which have been raised by the department. 5. With the aforesaid direction, the present writ petition is disposed of. Order Date :- 4.8.2025 Manish Himwan (Prashant Kumar,J.) (Shekhar B. Saraf, J.) Digitally signed by :- MANISH HIMWAN High Court of Judicature at Allahabad