2017 (3) TMI 1943

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....ha Agarwal , Stuti Mittal For the Respondent : Shashi Prakash Singh , A. Z. Siddiqui,Deepak Seth , Namit Sharma ORDER 1. Rejoinder affidavit to short counter affidavit filed on behalf of respondents 2 and 3 filed in Court is taken on record. 2. Reliefs sought by petitioner are quoted below : - "(a) issue a writ of prohibition or a writ, order or direction in the nature of prohibition prohibi....

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.... and (d) issue a writ of mandamus or a writ, order or direction in the nature of mandamus commanding the respondent numbers 1 to 3 to refund the amount of Rs.7,29,746/- and Rs.2 lacs deposited by the petitioner alongwith interest @ 18% per annum and within such time as may kindly be stipulated by this Hon'ble Court." 3. Property in question, under the provisions of Enemy Property Act, 1968,....

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....s have no authority to levy tax thereupon. 7. Similar matter has been considered by this Court in WRIT TAX No. 1292 of 2011 (Cantonment Board, Varanasi Vs. Union Of India and others) where it has been held that in respect to service, if any, rendered by local bodies, they are entitled to realize service charge or fee, but no tax is chargeable in respect to Central Government property. 8. Learned....

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....e, Lucknow Nagar Nigam may not charge tax in respect to property of Central Government India but may demand levy fee, if any, with respect to service rendered by it like water charge and sewerage charge etc. 10. Present case relates only to tax, i.e. house Tax and water Tax. Hence, the same is not leviable from petitioner in respect to property, which is admittedly Central Government's proper....