Roop Lal vs State Of H.P And Another
2023 Latest Caselaw 15919 HP

        IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA

                              CWP No. 6209 of 2023
                              Decided on: 10th October, 2023
    ____________________________________________________




                                                                          .
    Roop Lal                                       ....Petitioner.





                         Versus

    State of H.P and another                 .....Respondents.





    _____________________________________________________
    Coram
    Hon'ble Mr. Justice M.S. Ramachandra Rao, Chief Justice





    Hon'ble Ms. Justice Jyotsna Rewal Dua, Judge
    Whether approved for reporting? 1

    For the petitioner:                     Mr. Surinder Saklani, Advocate.


    For the respondents:                    Mr. Anup Rattan, Advocate General
                                            with Mr. Rakesh Dhaulta,Mr. Pranay
                                            Pratap Singh, Additional Advocate
                                            Generals, Mr. Arsh Rattan and Mr.


                                            Sidharth Jalta, Deputy Advocate
                                            Generals.




    M.S. Ramachandra Rao, Chief Justice (oral)

The petitioner is an Ex-Serviceman, who has also been

awarded 'Veer Chakra'. He had earlier filed a Writ petition no. 7517

of 2021 for a direction to the respondents to carry out necessary

amendments in the H.P Municipal/Municipal Corporation Act, 1994

to exempt ex-servicemen/ serving Army personnel from payment of

house tax.

Whether reporters of Local Papers may be allowed to see the judgment?

2) On 12.09.2022, a Division Bench of this Court directed

the respondents to consider the said request.

3) Thereafter on 25.04.2023, a decision was taken by the

.

Government not to grant such exemption on the ground that in many

Urban Local Bodies, house tax is a major source of income, and

amending the laws for grant of such exemption in payment of house

tax to any category/persons, will adversely affect the financial health

of the already cash strapped MCs in the State. It was therefore

decided that it would not be appropriate to exempt Soldiers/Ex-

servicemen from house tax in the Urban Local Bodies.

4) On the basis of said decision, Writ petition No. 7517 of

2021 was closed on 26.04.2023.

5) Assailing the said stand taken by the respondents, this

Writ petition is filed.

6) Firstly we are of the view that it is not within the

purview of this Court to issue any writ of mandamus to make

amendments to laws. Even otherwise exempting any class of persons

from payment of house tax would certainly adversely affect the

financial position of Urban Local Bodies. Therefore, this Court do not

find anything arbitrary, illegal or unreasonable in the stand taken by

the respondents in refusing to exempt ex-servicemen/ serving Army

personnel from payment of house tax.

7) Accordingly, the Writ petition fails and is accordingly

dismissed alongwith all pending applications.

.

                                           ( M.S. Ramachandra Rao )
                                                 Chief Justice





    10th October, 2023                          (Jyotsna Rewal Dua)
    (priti)                                            Judge


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