1 2025:CGHC:55822 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 50 of 2022 1 - Steel Authority Of India Limited, Bhilai Steel Plant Bhilai Through The Director In- Charge, Bhilai Steel Plant, Ispat Bhawan, Bhilai, District Durg Chhattisgarh Through Its Authorised Signatory. 2 - General Manager (Town Administration), I.O.C., Dallirajhara, District Balod Chhattisgarh. ... Petitioners versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Urban Administration And Development, Mahanadi Bhawan Mantralaya, Atal Nagar, Nawa Raipur, District Raipur Chhattisgarh. 2 - Municipal Council- Dallirajhara, Through The Chief Municipal Officer, Municipal Council, Dallirajhara, District Balod Chhattisgarh. 3 - The Chief Municipal Officer, Municipal Council, Dallirajhara, District Balod Chhattisgarh. ... Respondents (Cause title as taken from Case Information System) For Petitioners : Mr. Vikram Sharma, Advocate For State/Respondent No.1 For Respondents No.2 & 3 : : Mr. Dilman Rati Minj, Govt. Advocate Ms. Madhunisha Singh, Advocate. Hon'ble Shri Justice Naresh Kumar Chandravanshi Order on Board 17/11/2025 1. Heard. RUKHSAR BANO Digitally signed by RUKHSAR BANO Date: 2025.11.21 17:52:24 +0530 2 2. This petition has been preferred by petitioner under Article 226 of the Constitution of India seeking following reliefs:- “10.1 The Hon’ble Court be pleased to issue an appropriate writ/writs, order/orders quashing the impugned resolutionk dated 23.07.2020 (Annexure P- 1) passed by the respondent No.2 Municipal Council and all subsequent actions, orders in pursuance to the impugned resolution may be quashed. 10.2 That the Hon’ble Court may be pleased to set aside and quash the impugned demand bill / notice bill for the assessment year 2020-21 and 2021-22 to the extent denuding enhanced property tax by 50% issued by the respondent. 10.3 That any other relief that may deemed fit may please be allowed in the interest of justice.” 3. Learned counsel for the petitioner submits that the resolution dated 23.07.2020 (Annexure P-1) has been passed by the Municipal Council, Dallirajhara on the basis of memo dated 31.08.2015 (Annexure P-4) issued by the State Government under Section 162 of the Chhattisgarh Municipalities Act, 1961 (henceforth referred to as “the Act, 1961”), whereby the direction was issued to the Municipal Council to enhance the annual letting value. The same particular memo was also issued for the Corporation under Section 133-B of the Chhattisgarh Municipal Corporation Act, 1956 (hereinafter referred to as, “the Act of 1956”). That was considered by the Co-ordinate Bench in WP(T) No.2/2018 (Steel Authority of India Ltd. vs. State of C.G. and others) and decided that unless and until the procedure under Section 133-B of the Act of 1956 given under the Act was not followed, the order dated 31.08.2015 cannot be treated as an order, rather it can be treated as memo inviting 3 the objection from the general public as well as the Municipal Corporation. Thereafter, the Co-ordinate Bench has set aside the resolution passed by the Municipal Corporation, Bhilai (in WPT No.2/2018) vide order dated 19.06.2018. The order dated 19.06.2018 of learned co-ordinate bench was challenged by the Municipal Corporation, Bhilai before the Division Bench of this High Court in WA No.624/2018, which was dismissed by it, vide order dated 19.09.2018 upholding order passed by the co-ordinate bench dated 19.06.2018 passed in WP(T) No.2/2018. He further submits that issue involved in instant case is also arising from same memo dated 31.08.2015 issued by the State Government for the Chhatttisgarh Municipalities under Section 162 of the Act, 1961, based on which, Municipal Council, Dallirajhara has passed the resolution dated 23.07.2020 only for the petitioner. Thus, the issue has already been cooled down by the co-ordinate Bench vide order dated 19.06.2018 and upheld by the learned Division Bench, therefore, this petition may also be disposed of in same terms of the order dated 19.06.2018 passed by learned co-ordinate Bench in WPT No.2/2018 and upheld by the learned Division Bench vide order dated 19.09.2018 in WA No.624/2018. 4. In reply, learned counsel appearing for the respondents No.2 & 3 also supported the contention raised by learned counsel for the petitioner that issue involved in instant petition and in WP(T) No.2/2018 is one and the same except difference of Municipal Corporation and Municipal Council, therefore, she also submits that instant petition may be disposed of in terms of order passed by the co-ordinate bench and upheld by learned Division Bench. She lastly submits that the petitioner 4 may be directed to pay due taxes without considering the enhanced rate, but as per the previous tax rate prior to the enhancement, as petitioner has not paid previous taxes even in earlier rate. 5. On aforesaid last contention of learned counsel for the respondents No.2 & 3, learned counsel for the petitioner submits that they have already paid pervious taxes, but if there would have been any dues, then they are ready to pay the previous taxes in same rate prior to the enhancement. 6. Having considered aforesaid contentions of learned counsel for both the parties, since issue involved in instant case has already been decided by the co-ordinate bench in WPT No.2/2018 vide order dated 19.06.2018 and the same has also been upheld by learned Division Bench pertaining to the Act of 1956 and the issue involved in instant case is also similar, though it is pertaining to the Section 162 of the Act, 1961 and pertaining to the Municipal Council, Dallirajhara, therefore, this petition is disposed of in terms of the order dated 19.06.2018 passed by the co-ordinate bench of this Court in WP(T) No.2/2018, which has also been upheld by learned Division Bench in WA No.624/2018. In instant case, applicable provision be read as per the Act, 1961 instead of the Act of 1956, which was applicable in aforesaid case before the co-ordinate bench / Division Bench. 7. As a consequence, resolution dated 23.07.2020 passed by the Municipal Council, Dallirajhara is set aside /quashed, as the same is in teeth of order dated 19.06.2018 of the co-ordinate bench, upheld by the learned Division Bench vide order dated 19.09.2018. However, it is further observed that if there are any dues against the petitioner, then it 5 shall be deposited by it at the earliest preferably within a period of 60 days from today, as per the previous rate of tax without enhancement. 8. Accordingly, the instant writ petition stands disposed of. 9. Pending interlocutory application(s), if any, also stands disposed of. No order as to cost(s). Sd/- (Naresh Kumar Chandravanshi) Judge Rukhsar