Patna High Court
Jugal Kishor Sahu vs The State Of Bihar on 18 November, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1776 of 2000
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1. Jugal Kishor Sahu, Son of Late Sone Lal Sah, Resident of Ward No. 11,
Mahabir Asthan, Rosera P.S. rosera, District Samastipur.
2. Ram Chandra Sahni, Son of Late Faguni Sahni, Resident of Ward No. 11,
Mahabir Asthan, Rosera, P.S. Rosera, District Samastipur.
3. Dilip Prasad, Son of Harihar Lal, Resident of Ward No.11, Mahabir Asthan,
Rosera, P.S. Rosera, District Samastipur.
4. Arvind Prasad, Son of Harihar Lal, Resident of Ward No. 11, Mahabir
Asthan, Rosera P.S. Rosera, District Samastipur.
5. Satish Prasad, Son of Harihar Lal, Resident of Ward No. 11, Mahabir
Asthan, Rosera P.S. Rosera, District Samastipur.
6. Dhurub Thakur, Son of Late Ram Kishun Thakur, Resident of Ward No. 11,
Mahabir Asthan, Rosera, P.S. Rosera, District Samastipur.
7. Md. Asmaul, Son of Md. Halim, Resident of Ward No. 11, Mahabir Asthan,
Rosera P.S. Rosera, District Samastipur.
8. Upendra Raut, Son of Late Raj Kumar Rout, Resident of Ward No.6 Rosera,
P.S. Rosera, District Samastipur.
... ... Petitioner/s
Versus
1. The State of Bihar, Bihar.
2. The District Magistrate, Samastipur.
3. The Special Officer, Rosera Municipality, Rosera District Samastipur.
4. The Assessment Officer, Rosera Municipality Rosera District Samastipur.
5. Sub Divisional Officer, Rosera, District Samastipur.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Sandeep Mishra, Advocate
For the Rosera Municipality : Mr. Abhay Shankar Singh, Advocate
Mr. Barun Kr. Singh, Advocate.
For the State : Mr. Ajay Kumar, AC to GP 4
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CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
ORAL JUDGMENT
Date : 18-11-2021
In the instant petition, petitioner has sought for following
relief/reliefs:
Patna High Court CWJC No.1776 of 2000 dt.18-11-2021
"That, by this application, the petitioners
are invoking the Writ jurisdiction of the Hon'ble Court
for issuance of a rule in the nature of a Writ of
Mandamus for restraining the respondents from realising
the tax on the basis of revised assessment as the said
revised assessment has been found to be wholly arbitrary,
capricious and malafide in as much as the learned
Counsel appearing for the Rosera Municipality has
conceeded before this Hon'ble Court while defending the
respondents in C.W.J.C. No. 7594 of 1996 that the said
revised assessment is not in accordance with the
concerned rules nor the relevant guidelines has been
adhered to as will be borne out from the order dated
9/2/1998 passed in the above mentioned C.W.J.C. No.
7594 of 1996 by this Hon'ble Court and further prayer is
for issuance of a Rule in the nature of a Writ of
mandamus for holding that the respondents have no
authority in law to realise education cess and health cess
in the absence of any Statute authorising the respondents
authorities for realisation of education cess and health
cess which are also being realised by the State
government and hence initiation of Certificate
proceedings is wholly illegal and without jurisdiction
against the petitioners."
Question for consideration is whether revised assessment
proceedings of the respondents could be restrained or not. Perusal
of the writ papers, it is evident that in an identical situation in
CWJC No. 7594 of 1996 this Court has held that revised
assessment was not in accordance with the relevant provisions and
guidelines.
In the light of the aforesaid order the instant petition stands
disposed restraining the respondent in implementation of revised
assessment insofar as petitioner is concerned. If the official
Patna High Court CWJC No.1776 of 2000 dt.18-11-2021
respondents intend to re-notify revised assessment in accordance
with law, there is no bar or prohibition to undertake revised
assessment in accordance with the relevant rules or guidelines. In
the event of passing any revised assessment order, petitioner shall
be notified by issuing notice and on receipt of reply to the notice
the official respondents were permitted to give effect to the revised
assessment to be notified.
With the above observation, petition stands disposed of.
(P. B. Bajanthri, J)
GAURAV S./-
AFR/NAFR
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