WRIT TAX No. 2468 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:2865-DB Chief Justice's Court Case :- WRIT TAX No. - 2468 of 2024 Petitioner :- S.H. Kazmi Skhisha Samiti and another Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Anwar Hussain Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.), Shyam Mani Shukla Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioners aggrieved of the impugned assessment and demand of house-tax and water-tax for the financial year 2023-24 issued by the Tax Superintendent, Nagar Nigam, Moradabad. 2. By the demand impugned, the petitioners were, inter alia, required to pay the outstanding building tax and interest thereon, besides the water-tax and sewerage-tax. 3. It appears that after filing of the writ petition, the respondents have issued an amended bill dated 4.1.2025, whereby the demand pertaining to the building-tax has been done away with on account of the exemption available to the petitioners, however, the demand pertaining to the water-tax and sewerage-tax has been maintained. 4. Counsel for the petitioners attempted to make submissions that once the building-tax has been exempted, the res