Appeal dismissed; merger validity not reopened, leasehold rights transferred to corporate debtor formed liquidation estate; section 36(4)(a)(iv) inapp...
The HC allowed the petitions, holding that the petitioners' hostel premises are residential units, not commercial premises, and therefore commercial tariffs for property tax, water tax/charges and electricity charges cannot be imposed; all impugned demand notices were quashed for failure to afford prior notice and in violation of principles of natural justice. The HC directed the respondents to treat the properties as residential and to levy taxes and charges accordingly. The Court also held that, notwithstanding the availability of an alternative remedy under Section 100 of the 1998 Act, writ relief under Article 226 is maintainable where legal issues and breaches of natural justice are raised.
The HC allowed the petitions, holding that the petitioners' hostel premises are residential units, not commercial premises, and therefore commercial tariffs for property tax, water tax/charges and electricity charges cannot be imposed; all impugned demand notices were quashed for failure to afford prior notice and in violation of principles of natural justice. The HC directed the respondents to treat the properties as residential and to levy taxes and charges accordingly. The Court also held that, notwithstanding the availability of an alternative remedy under Section 100 of the 1998 Act, writ relief under Article 226 is maintainable where legal issues and breaches of natural justice are raised.
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