By the Court.—In all these writ petitions, common questions of law are involved therefore same have been heard together and are being decided by this common judgment.

2. For the purpose of factual matrix, we find it appropriate to give brief facts of all writ petitions separately since that will help in understanding the dispute and the manner in which respondents’ authorities have acted and given rise to this bunch of writ petitions.

Writ Tax No. 544 of 2016

3. There are two petitioners Ramesh Chandra Agrawal and Amar Singh. Petitioner-1 Ramesh Chandra Agrawal owns two storey building at plot No. 2118, situate at Mohalla Mohammad Mah Nai Basti, Shikohabad, District Firozabad. He also owns a small factory at plot No. 1461 at Sikohabad. Petitioner-2, Amar Singh owns a building at plot No. 1712 at Mohammad Mah, Sikohabad, District Firozabad where he is running a hotel called as ‘Mayur Hotel’.

4. Shikohabad has a Nagar Palika Parishad (hereinafter referred to as ‘NPP’) which is a ‘Municipality’ as defined under Section 2 (9) of The Uttar Pradesh Municipalities Act, 1916