HIGH COURT OF JUDICATURE AT ALLAHABAD CONTEMPT APPLICATION (CIVIL) No. - 4479 of 2025 Court No. - 1 HON'BLE NEERAJ TIWARI, J. 1. Sri Ajay Rajendra, advocate has filed vakalatnama on behalf of opposite parties, which is taken on record. 2. Heard learned counsel for the applicant and Sri Ajay Rajendra, learned counsel for opposite parties. 3. The present contempt application has been filed pleading willful disobedience of the order dated 12.12.2024 passed by this Court in Writ Tax No. 2240 of 2024. 4. Learned counsel for the applicant submitted that even after staying the assessment for year 2024-25, again notice dated 05.08.2025 has been issued directing the applicant to deposit the assessment amount for year 2024-25. He firmly submitted that once the assessment for the year 2024-25 has been stayed by the Writ Court, no such order may be passed. 5. This Court vide order dated 25.08.2025 has directed the Sri Ajay Rajendra, learned counsel for opposite parties to seek instruction. Based upon instruction, he pointed out that Writ Court vide order dated 12.12.2024 has been given liberty to make assessment in terms of provisions of Uttar Pradesh Municipalities (Tax on Annual Value or Building or Land or Both) Rules, 2024 (hereinafter referred to as "Rules, 2024"). He next submitted that Rules, 2024 was framed on 28.05.2025. Accordingly, notices were issued to applicant to file objection for assessment, but reply is given that issuance of such notice amounts to contempt of Court. Ultimately vide letter dated 5.8.2025 applicant was directed to deposit the amount of assessment. 6. Learned counsel for the applicant pointed out that Rule was framed on 28.05.2025 and same is applicable only with prospective effect and not with retrospective effect, therefore, issuance of such notice amounts to contempt of order of Writ Court. 7. I have considered the submissions raised by learned counsel for the parties and also perused the order of Writ Court. Writ Court vide order dated 12.12.2024 has permitted Versus Counsel for Applicant(s) : Rahul Mishra Counsel for Opposite Party(s) : M/S. Dcm Shriram Industries Limited .....Applicant(s) Karishma Singh Presently Posted As Executive Officer And Another .....Opposite Party(s) the opposite parties to make assessment in terms of Rules, 2024. Relevant part is being quoted below; "The respondents would be free to make assessment in terms of provisions of the Uttar Pradesh Municipalities (Tax on Annual Value or Building or Land or Both) Rules, 2024. " 8. In light of permission so granted, Rules, 2024 was framed. Accordingly, notices were issued to applicant and ultimately, order dated 5.8.2025 has been passed. So far as argument of learned counsel for applicant about applicability of Rule dated 28.5.2025 is concerned, it is always open for the applicant to challenge the same before the Writ Court and obtain order. So far as this Court is concerned, from the perusal of order dated 12.12.2024, it is apparently clear that permission was granted to opposite parties to make assessment in terms of Rules, 2024. Therefore, this Court is of the view that issuance of such letters does not amount to wilful contempt of order of Writ Court. 9. Under such facts of the case, no contempt is made out. 10. Accordingly, contempt application is dismissed. September 4, 2025 Arvind CAPL No. 4479 of 2025 2 (Neeraj Tiwari,J.) Digitally signed by :- ARVIND KUMAR GUPTA High Court of Judicature at Allahabad