Unknown vs Ceo
2026 Latest Caselaw 1253 UK

Uttarakhand High Court

Unknown vs Ceo on 19 February, 2026

                                                     2026:UHC:1103-DB




IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

HON'BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA

                              AND

           HON'BLE SRI JUSTICE ALOK MAHRA

           WRIT PETITION (M/B) NO.1074 OF 2025
                       19th FEBRUARY, 2026


 Bharat Sanchaar Nigam Limited.                       ....Petitioner

                               Versus

 CEO, Cantonment Board Ranikhet.                     ....Respondent

 --------------------------------------------------------------------
 Presence:-
 Mr. Suhaas Ratna and Ms. Bhavya Sharma, learned counsel for the
 petitioner.
 Mr. Sanjay Bhatt, learned counsel for the respondent.
 --------------------------------------------------------------------

 JUDGMENT:

(Per Sri Manoj Kumar Gupta, C.J.)

1. The petitioner has assailed notices dated 27.05.2025 and 11.11.2025 issued by Chief Executive Officer, Cantonment Board, Ranikhet to the petitioner, requiring the petitioner to pay arrears of Cantonment Taxes by a specified date, failing which, it would also be saddled with demand notice charges and interest.

2. The contention of learned counsel for the petitioner is that the property in respect of which the Cantonment Taxes are being demanded belongs to Union of India. The petitioner is only occupant of the said property. It is submitted that the petitioner is a 100% subsidiary of the Government of India and, therefore, it is also exempt from Cantonment Taxes under Article 285 of the Constitution. The petitioner raised objection in this behalf from

2026:UHC:1103-DB

time-to-time, but without deciding the same, the impugned notices have been issued.

3. Sri Sanjay Bhatt, learned counsel appearing on behalf of the respondent-Cantonment Board submits that the objection of the petitioner would be decided before any coercive steps are taken.

4. Accordingly, without expressing any opinion on merits, the writ petition is disposed of with direction to the respondent- Cantonment Board to take decision on the objection of the petitioner relating to exemption available to the petitioner in respect of Property Taxes in view of Article 285 of the Constitution, within a period of six weeks' from the date of communication of the instant order alongwith a fresh representation.

5. It shall be open to the petitioner to enclose alongwith its representation any material which it seeks to rely upon.

6. Until the objection/representation is decided, no coercive steps shall be taken against the petitioner, in pursuance of the impugned notices.

(MANOJ KUMAR GUPTA, C.J.)

(ALOK MAHRA, J.) Dated: 19.02.2026 Arpan

ARPAN Digitally signed by ARPAN JAISWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eabb68a3895e41937c266c23964c0485365445e3a20dddb73933

JAISWAL 98f9fe45ba3e, postalCode=263001, st=UTTARAKHAND, serialNumber=060FC17022BEAE3DE215D68D9D454C5109CB987446351 E4DF04AADAA2C2CEA66, cn=ARPAN JAISWAL Date: 2026.02.19 17:50:47 +05'30'