2026:UHC:1669 HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Single No.566 of 2026 12th March, 2026 Graphic Era Educational Society ………..Petitioner Versus Cantonment Board Clement Town ………..Respondent ---------------------------------------------------------------------- Presence:- Mr. B.P. Nautiyal, learned Senior Advocate assisted by Mr. Mohd Matlub, Advocate for the petitioner. Mr. Birendra Singh Adhikari, Advocate for the respondent. ---------------------------------------------------------------------- Hon'ble Pankaj Purohit, J. Petitioner is an educational society which runs several education institutions within the State of Uttarakhand and one of such institution is Graphic Era University, Dehradun, within the respondent-Cantonment Board, Clement Town. 2. The Cantonment Board assessed the property of the petitioner-Society situated within its boundary and raised property tax of the petitioner to the tune of ₹26,19,125/- in the year 2017-18. The said assessment was challenged by the petitioner-Society by filing WPMS No.3740 of 2025 which was disposed of by Co-ordinate Bench of this Court vide order dated 08.01.2026 directing the respondent-Cantonment Board to consider the objection of the petitioner-Society and pass a fresh assessment order. 3. The said exercise was done by the respondent- Cantonment Board after hearing the representative of the petitioner-Mr. D.S. Rawat, Senior Administrative Officer, and passed the assessment order dated 09.02.2026 1 2026:UHC:1669 maintaining the assessment made earlier. 4. It is feeling aggrieved by the said order the petitioner is before this Court challenging the impugned order dated 09.02.2026 (annexure no.2), passed by the respondent. 5. It is contended by the learned counsel for the petitioner-Society that the objections filed by the petitioner- Society have not been considered by the respondent- Assessing Authority, and the said authority has decided the matter unilaterally. 6. Learned counsel for the respondent- Cantonment Board though submitted that the objection raised by the petitioner-Society has been considered. 7. Having heard the learned counsel for the parties and from perusal of the writ petition, particularly the order impugned in the present writ petition, this Court is of the view that the order impugned does not find place as to what objections were raised by the petitioner-Society on the assessment of the property tax levied against them and it has not been mentioned as to how the objections were dealt with. 8. The impugned order appears to be a cryptic one and non-speaking and, therefore, deserves to be set aside at the outset. 9. Accordingly the writ petition stands allowed. The order dated 09.01.2026 is hereby quashed and the respondent-Assessing Authority is directed to give detail hearing to the petitioner-Society and pass appropriate 2 2026:UHC:1669 order after considering the objections raised by the petitioner-Society, in accordance with law, within a period of four weeks from the date of production of certified copy of this order. (Pankaj Purohit, J.) 12.03.2026 SK 3