2026:JHHC:19456 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (C) No. 4592 of 2026 ------- Pushpa Choudhary, Aged about 77 years, W/o. Late Dinesh Choudhary, R/o. Nirmaya Bhawan, Ward No. 2, Near Shankar Cinema, Shivpur, P.O. Godda, P.S. Godda (T), District Godda. .... Petitioner(s). Versus 1. The State of Jharkhand through Secretary, Department the Principal Housing Urban of and Development, Government of Jharkhand, Office at 4th Floor, Project Bhawan, P.O. and P.S. Dhurwa, District Ranchi, Jharkhand. 2. The Executive Officer, Godda Nagar Parishad, P.O. Godda, P.S. Godda (T), District Godda. … Respondents. ------- CORAM : SRI ANANDA SEN, J. ------ For the Petitioner(s) : Mr. Aman Shekhar, Advocate For the Respondents : Mr. Rahul Saboo, GP-II Mr. Abhilash Kumar, AC to GP-II ------ 02/ 03.07.2026: Heard the learned counsel for the petitioner and the learned counsel for the respondents. 2. The petitioner is challenging the Notice295920 dated 10.11.2025 issued by the office of Godda Nagar Parishad by which the petitioner has been directed to deposit an amount of Rs.5,42,589.91/- as arrears of holding tax for the period 1st quarter 2016-17 up to 4th quarter 2024-25 along with interest and penalty. 3. Counsel for the petitioner submits that the petitioner has paid the entire amount and nothing is due. As per him, the respondents without reconciling her account have issued this notice to the petitioner. 4. The dispute which is raised in this petition cannot be looked into at this stage under Article 226 of the Constitution of India. The accounts and the receipts are to be reconciled, then only an appropriate conclusion can be arrived at, whether the petitioner has paid the amount or not and whether any amount is payable or not. 5. Thus, I direct the petitioner to approach the respondent No.2-the Executive Officer, Godda Nagar Parishad, who after considering the representation and the document, which the petitioner files and after reconciling the accounts will pass an appropriate order. If it is found that the petitioner has paid any amount, the same will be deducted from the demand and if it is found that the petitioner is liable to pay any amount, a fresh notice should be issued to the petitioner giving the details and the period of such demand. 6. The demand notice (Annexure-2) is kept in abeyance till a final decision is taken by the respondent No.2. 7. It is made clear that the petitioner will pay the current quarterly dues. 8. With the aforesaid observations and directions, this writ petition is disposed of. (ANANDA SEN, J.) 3rd July, 2026 Madhav/- Uploaded on: 07/07/2026 -2-