2026:UHC:361 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/3740/2025 Hon’ble Manoj Kumar Tiwari, J. Mr. B.P. Nautiyal, Senior Advocate assisted by Mr. Mohd. Matlub, Advocate for the petitioner. Mr. Birendra Singh Adhikari, Advocate for the Cantonment Board. 2. Petitioner is aggrieved by demand of property tax made by Chief Executive Officer, Cantonment Board, Dehradun, vide notice dated 27.05.2025. By the said notice, petitioner was asked to deposit Rs. 08,12,718/- as house tax and other taxes leviable under Section 66 of Cantonments Act, 2006. 3. Petitioner contends that after making provisional assessment, vide notice dated 13.12.2023 under Section 76(1) of Cantonments Act, 2006, petitioner was asked to file objection and petitioner filed objection within stipulated period i.e. on 18.12.2023; but, thereafter, final assessment has not been made by Cantonment Board. Thus it is contended that without deciding objection and without making final assessment, no tax can be imposed upon the petitioner. 2026:UHC:361 4. Reliance is placed on Section 76(3) of Cantonments Act, 2006, which is reproduced below: “76(3). The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorised agent by the Chief Executive Officer.” 5. Learned counsel appearing for the Cantonment Board was granted time to get instructions as to whether any final assessment has been made or not after considering petitioner’s objection. 6. Although, Mr. Birendra Singh Adhikari, learned counsel for Cantonment Board submits that he was informed by Chief Executive Officer, Cantonment Board that objection was considered and final assessment order was passed. However, Mr. Adhikari, could not place any order, passed by Executive Officer on record. He submits that his client is unable to retrieve any such order from the record. 7. Having regard to the facts of the case, this Court thinks that ends of justice would be met if writ petition is disposed of with a direction to the Chief Executive Officer of 2026:UHC:361 the concerned Cantonment Board to pass final assessment order, if already not passed, as per law, within four weeks from date of presentation of certified copy of this order. The demand of tax shall be raised by Cantonment Board only after passing the final order. 8. Till final order is passed by the Chief Executive Officer, as directed by this Court, no coercive action shall be taken against the petitioner pursuant to the impugned notice contained as Annexure-5 to the writ petition. (Manoj Kumar Tiwari, J.) 08.01.2026 Mahinder/ MAHINDER SINGH Digitally signed by MAHINDER SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=da6212e6e78d94ed3134842bc6a8d6ca168979ca7b8c2f03 1a92d1a18b08923c, postalCode=263001, st=UTTARAKHAND, serialNumber=AB77B7C5B240908B392BE84F5CDD4C2AF35DC4626 D305B1BC9EA4BABA43D2B8F, cn=MAHINDER SINGH Date: 2026.01.09 17:24:57 +05'30'