9911796707
TMI Blog2021 (11) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... the only reasons which have weighed with the Revisional authority seem to be the facts, that firstly in the opinion of the Revisional authority the Appellate authority had set aside the notification (which we find is not correct since only the notices were set aside by the appellate authority), and secondly that other similarly situated units are paying the property tax at commercial rate without any demur. Counsel for the petitioner further pray that, as an interim measure, the respondents be directed to register the lease deeds executed by the petitioner with its intending lessees because as per it, it had already paid an amount more than 13 times what it is actually liable to pay and on the other hand it is the stand of the counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged the Revisional order passed by the Government in respect of the exigibility of the petitioner to pay property tax. It is the case of the petitioner that it was liable to pay property tax on the basis of the property being an industry (and thus on industrial rate) while it is the case of the respondent-Corporation that the benefit of being an industry may only be taken by a property owner who himself is using a property as an Industry but a property owner who has leased out the property would have to pay at the commercial rate notwithstanding the fact that the lessee is using the property as an industrial property. From a perusal of the record we find that originally the Corporation had assessed the petitioner on commercial rate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that in case any such interim relief is granted to the petitioner it would have a cascading effect and consequently they want that the matter should be heard on merits. A better way of sorting out this dispute is that the order of the Revisional authority is set aside and the Revisional authority is directed to pass a fresh order dealing with all the contentions of both the parties in accordance with law after affording an opportunity of hearing to them. It is further directed that the fresh order be passed within a period of 15 days from the receipt of certified copy of this order. For the purpose of the hearing the petitioner is directed to appear before the Revisional authority on 16.11.2021 or on any other date when the Revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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