Neutral Citation No. - 2025:AHC:57633-DB Chief Justice's Court Case :- WRIT TAX No. - 1564 of 2025 Petitioner :- M/S Shanti Glass Industries Respondent :- State of U.P. and 4 others Counsel for Petitioner :- Radhey Shyam Dwivedi Counsel for Respondent :- Abhinava Krishna Srivastava,C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. The petition has been filed by the petitioner aggrieved of the notices dated 27.09.2022 and 06.07.2023 whereby the notices have been issued for payment of amount of house tax and water tax. 2. Submission has been made that as the premises of the petitioner are situated in area beyond the jurisdiction of the Municipal Corporation, the demand of the said taxes is dehors the provisions of the Act. 3. A perusal of the writ petition indicates that petitioner had raised similar objection in 2022 when by order dated 05.09.2022 the said aspect was decided clearly indicating that the factory/premises was situated in Ward No. 25 of the Municipal Corporation, Firozabad, based on which the plea raised in this regard was dismissed. 4. Apparently, the said order has not been challenged by the petitioner despite passage of about two and half years and now when notices have been issued again identical plea is sought to be raised regarding the premises being beyond the jurisdiction of the Municipal Corporation. The plea raised by the petitioner without challenge to the order dated 05.09.2022 cannot be countenanced. 5. No material has been placed on record to dispute the fact that the factory in question is situated in Ward No. 25 of the Municipal Corporation, Firozabad, the determination made while rejecting the petitioner's objection. 6. In that view of the matter, we do not find any reason to interfere with the notices issued/bills raised by the respondent-Municipal Corporation. If the petitioner has any objection to the quantum of house tax/water tax, the petitioner has to question the same in accordance with law. 7. With the above observations, the petition stands dismissed. Order Date :- 18.4.2025 nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- NISITH DEY High Court of Judicature at Allahabad