Samrat Kumar @ Samart Kumar Gupta vs The State Of Bihar
2025 Latest Caselaw 1085 Patna

Patna High Court

Samrat Kumar @ Samart Kumar Gupta vs The State Of Bihar on 10 January, 2025

Bench: Chief Justice, Partha Sarthy

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.19522 of 2024
     ======================================================
     Samrat Kumar @ Samart Kumar Gupta, Convener- Nagrik Adhikar Manch,
     Kanti Nagar Paushad, Muzaffarpur, Son of Late Ram Pyare Lal Gupta
     Resident of R.P. Gupta, Complex Kanti Kaswa, Ward No.- 01, P.S.- Kanti,
     District- Muzaffarpur.

                                                               ... ... Petitioner/s
                                   Versus
1.   The State of Bihar through the Additional Chief Secretary, the Urban
     Development and Housing Department, Govt. of Bihar, New Secretariat,
     Patna.
2.   The Auditor General (Accounts Examination), Govt. of Bihar, Virchand
     Patel Path, Patna.
3.   The Divisional Commissioner, Tirhut Division, Muzaffarpur.
4.   The District Magistrate, Muzaffarpur.
5.   The Municipal Chairperson Municipal Council Kanti, Muzaffarpur.
6.   The Municipal Executive Officer, Municipal Panchayat, Kanti, Muzaffarpur.

                                               ... ... Respondent/s
     ======================================================
     Appearance :
     For the Petitioner/s   :     Mr.Dr. Bipin Chandra, Advocate
     For the Respondent/s   :     Mr. Vikas Kumar, AC to AG
     ======================================================
     CORAM: HONOURABLE THE CHIEF JUSTICE
             and
             HONOURABLE MR. JUSTICE PARTHA SARTHY
     ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 10-01-2025

The writ petition is filed to restrain the 6th respondent

from the alleged illegal collection of Holding Tax by the Nagar

Parishad, Kanti under Sections 155, 156 and 157 of the Bihar

Municipal Act, 2007. It is also submitted that the provision for

demand notice under Section 158 of the Act has been given a

go-bye.

2. We find absolutely no reason to entertain the writ Patna High Court CWJC No.19522 of 2024 dt.10-01-2025

petition, since any levy or collection of tax has to be challenged

by the persons who are levied with such tax.

3. The writ petition stands dismissed.

(K. Vinod Chandran, CJ)

(Partha Sarthy, J) P.K.P./-

AFR/NAFR
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Uploading Date          10.01.2025
Transmission Date