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B. V. NAGARATHNA, UJJAL BHUYAN
Lucknow Nagar Nigam – Appellant
Versus
Kohli Brothers Colour Lab. Pvt. Ltd. – Respondent
JUDGMENT :
NAGARATHNA, J.
Leave granted.
2. The present Civil Appeal has been filed by the Lucknow Nagar Nigam (‘Municipal Corporation’) impugning the judgment of the High Court of Allahabad that has allowed the Writ Petition filed by respondent herein (‘the assessee’), thereby holding that the assessee is exempt from payment of property tax under the provisions of the UP Municipal Corporation Adhiniyam, 1959 (hereinafter referred to as “Act of 1959”, for brevity sake).
Bird’s Eye View of the Controversy:
3. Whether statutory vesting of property termed as enemy property under the provisions of the Enemy Property Act, 1968 (hereinafter referred to as “the Act” for the sake of convenience) amounts to expropriation which leads to the change of its status inasmuch as its ownership is transferred to the Union of India, is a question that has arisen in the present appeal. If there is a transfer of ownership by its statutory vesting in the Custodian for Enemy Property, whether the Union within the meaning of Article 285 of the Constitution of India would be entitled to exemption from payment of property or other local taxes to Municipal Corporation under the provision of the Act of 1959 is an
Enemy property vested in the Custodian does not transfer ownership to the Union, thus remains liable for local taxation under Article 285 of the Constitution.
The central legal point established in the judgment is that a person's status as an 'enemy' under the Enemy Property Act must be determined based on the definitions provided in the Act and the Citize....
The Assistant Custodian of Enemy Property lacks the authority to issue prohibitory orders regarding properties that have not been vested in him under the Enemy Property Act, 1968.
The discretionary jurisdiction under Article 226 of the Constitution of India should not be exercised to protect and promote an illegality, and the Court would not pass orders to protect or advance a....
The court emphasizes the importance of clear identification and demarcation of properties declared as enemy properties in any notice or order issued under the Enemy Property Act, 1968.
: To declare a particular property to be an enemy property, proceedings are required to be instituted by the custodian in terms of the Act. Section 5 indicates that the vesting of enemy property “ves....
Sealing of property and ouster of owner from enemy property – Although Custodian can take steps for affixation of a notice at a property deemed be enemy property for the purpose of vesting the same i....
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