WRIT TAX No. 279 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:14236-DB Chief Justice's Court Case :- WRIT TAX No. - 279 of 2025 Petitioner :- M/s Ratan Hotel and another Respondent :- State of U.P. and 3 others Counsel for Petitioner :- Alok Srivastava, Punit Khare, Shubham Tandon Counsel for Respondent :- C.S.C., Satyavrat Sahai, S.D. Kautilya Hon'ble Arun Bhansali, Chief Justice Hon'ble Vikas Budhwar, J. 1. This writ petition has been filed by the petitioners aggrieved of the public notice dated 04.01.2025 issued by respondent no. 3 in respect of the demand of house tax of House No. 15/17, Leader Road, Prayagraj. 2. Submissions have been made that as the petitioners are tenant in the house in question, the house tax cannot be recovered from them and, therefore, the publication of notice in the newspaper for attachment of property, be quashed and set aside. 3. Counsel for the respondents made reference to the judgment in Dr. A.C. Mullick Vs. State of U.P. : 2013 (1) All LJ 685 indicating that the issue already stands concluded by the said judgment wherein a Coordinate Bench of this Court laid down that the Municipal Corporation can recover the house tax pertaining to the portion of the building which is in ten