1. The jurisdiction of this Court under Article 226 of the Constitution of India has been invoked questioning the notification dated 8-9-2016 issued by the Commissioner, Municipal Corporation, Bhilai by which property tax has been directed to be enhanced on the basis of memo/order issued by the State Government under Section 133-B of the Chhattisgarh Municipal Corporation Act, 1956 (for short, 'the Act of 1956') on 31-8-2015. The petitioner also seeks to challenge the order dated 18-10-2016 by which the Corporation has directed the petitioner to submit revised return as per the resolution dated 8-9-2016.

2. The petitioner, which is a Government Company, filed self-assessment assessing its property tax in the year 2016-17 with rebate of 5%. Thereafter, on 8-9-2016, the Commissioner, Municipal Corporation, Bhilai, on the basis of memo dated 31-8-2015 enhanced the property tax with effect from assessment year 2016-17 treating the memo dated 31-8-2015 to be the order of the State Government. Thus, the petitioner seeks to challenge the notification dated 8-9-2016 as well as th