Ashwani Kumar Singh, J. – In the present application, the petitioner has prayed for the following reliefs: –

(i) To issue a writ/order/ direction in the nature of certiorari for quashing the letter no. 797 dated 24.02.202 issued under the signature of the Executive Officer, Nagar Parishad, Gopalganj demanding payment of remaining amount of holding tax to the tune of Rs. 17,01,833.00 to be paid within one week (Annexure-9).

(ii) To issue a writ/order/ direction in the nature of certiorari for quashing the letter no. 193 dated 14.01.2020 issued under the signature of Executive Officer, Nagar Parishad, Gopalganj by which a demand of Rs. 17,51,833.00 has been raised as holding tax for the year 2019-20 (Annexurc-5).

(iii) To issue a writ/order/ direction in the nature of certiorari for quashing the letter no. 3282 dated 19.12.2019. issued tinder the signature of Executive Officer, Nagar Parishad, Gopalganj by which a demand of Rs. 17.51,833.00 has been raised as holding tax for the year 2019-20 (Annexure-3).

(iv) To hold and declare that the demand of holding tax for the year 2019-20 to the tune of Rs. 17,51,833.00 is contrary to law and in violation of the provisions of the Bihar Municipal Act. 2007 and that the petitioner is not liable to pay the same.

(v) To hold and declare that the assessment and payment made by the petitioner to the tune of Rs. 50,000/- as holding tax for the period 2019-20 in terms of letter no. 1084 dated 12.02.2020 be accepted and that no further amount is liable to be paid.

(vi) To pass ex-parte/ad interim ex-parte interim relief during the pendency of the writ application staying the demand letter no. 797 dated 24.02.2020 by which the petitioner has been directed to deposit the remaining amount of Rs. 17,01,833.00 as holding tax for the year 2019-20 and/or preventing the respondent from taking any coercive step for recovery pursuant to the said letter

(vii) To any other relief or reliefs for which the petitioner is found to be entitled in the facts and circumstances of the case.

2. The petitioner-company has a sugar mill at Gopalganj.

3. It is the case of the petitioner that the respondent- Nagar Parishad, Gopalganj has been collecting holding from the petitioner in relation to the said sugar mill property located at Gopalganj calculated to be Rs.50,000/- for the year 2012-13 as would appear from the letter dated 13.03.2013 as contained in Annexure-1 to the writ petition. Similarly, the holding tax was paid by the petitioner for the year 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19. However, the respondent- Executive Officer, Nagar Parishad, Gopalganj vide letter no.3282 dated 19.12.2019 issued a demand notice for holding tax for the year 2019-20 to the tune of Rs.14,84,604/- and delayed penalty amount of Rs.2,67,229/-. Thus, a total demand of Rs.17,51,833/- was made by the respondent-Nagar Parishad from the petitioner.

4. On receipt of the demand notice, the petitioner sent a legal notice dated 25.01.2020 to the respondent clarifying that no construction or re-construction/modification was taken under the premises of the petitioner and there was no question of any increase in the holding tax.

5. In response to the legal notice, a reply was sent on behalf of Nagar Parishad dated 03.02.2020 by which it was stated that Nagar Parishad has the power of reviewing the rate and, in such exercise of power, the holding tax has been determined and the same has been done in accordance with Section 127(3) of the Bihar Municipal Act, 2007 (for short ‘the Act of 2007’).

6. The petitioner again wrote to the respondent-Nagar Parishad vide letter dated 12.02.2020 stating therein that the tax is to be calculated in terms of provisions of Section 127 of the Act of 2007 and, in absence of change in the property of the petitioner in question, there cannot be any increase in holding tax. It was also stated that the revision of rate of tax on annual rental value without prior approval of the State Government was wholly illegal