ORDER :

1. Heard Shri Deepak Seth, learned counsel for the petitioner, Sri Manish Jauhari, learned counsel appearing for the respondent Nos. 2 and 3 and learned Standing Counsel appearing for the State respondents.

2. This writ petition has been filed praying for quashing of the orders dated 16.05.2008 and 15.04.2004 passed by the respondent nos. 2 and 3 filed as annexure nos. 1 and 2 to the writ petition respectively. A Direction has also been sought to the respondents not to realize or demand any mutation fee from the petitioner in pursuance to the impugned orders dated 16.05.2008 and 15.04.2004.

3. It has been argued by the learned counsel for the petitioner that the petitioner is a Company incorporated under the Companies Act. The present petition has been filed through its Managing Director. The Company purchased a commercial Plot No. 5/C.P.-105 Indira Nagar, Lucknow admeasuring 3722.10 Sq. Mtrs for a total consideration of Rs. 10,42,80,800/-through registered deed of assignment dated 06.12.2008 registered in the office of Sub Registrar-3 Lucknow from Mansarovar Urban Cooperative Bank Limited (hereinafter referred to as, the Bank) which in turn had purchased the same from U.P. Awas Evam Vikas Parishad, Lucknow (hereinafter referred to as, the Parishad) through registered lease deed dated 25.08.1995 for a total premium of Rs. 68,52,258/-.

4. Immediately after the execution of the deed of assignment dated 06.12.2006 in favour of the petitioner, the petitioner started paying House Tax, Water Tax and the Sewer Tax etc to the Nagar Nigam, Lucknow after due assessment. As the land was purchased for raising a commercial building, the petitioner submitted a building plan to the Parishad, which was approved by the Parishad and thereafter the petitioner raised construction over the land in question. All of a sudden, the Parishad vide its order impugned dated 15.04.2004 decided to levy mutation fee from subsequent purchaser of a property, which had initially been alloted by the Parishad to some other person. It demanded a fee of 5% of the total consideration of the deed of assignment towards Mutation Fee. A demand was raised by the Parishad and the petitioner represented to the respondent no. 3 on 12.04.2007 stating therein that there was no justification for imposition of 5% mutation fee ad valorem as it was very excessive, as compared to the mutation fee charged by the other local authorities including the L.D.A., which was at that time only 1% charging of the sale consideration.

5. Moreover, the L.D.A. may levy mutation fee on deriving power from the Uttar Pradesh Urban Planning & Development Act, 1973 but no such power could be usurped by the Parishad as the U.P. Avas Evam Vikas Parishad Adhiniyam, 1965 does not give such power to the Parishad to charge mutation fee, as aforesaid.

6. In pursuance of the representation of the petitioner, the Parishad ordered mutation of the name of the petitioner in its record subject to the condition that petitioner would pay the requisite fee within fifteen days, if any, after finalization of the matter and the petitioner was required to furnish an Indemnity Bond in the said circumstances. The Indemnity Bond was submitted by the petitioner on 25.04.2007. No further action was taken by the Parishad till April, 2008 but on 16.05.2008, the Parishad served a notice upon the petitioner to deposit Rs. 52,10,940/-as a mutation fee within a fortnight or else recovery proceedings would be initiated against the petitioner for recovery of same, as arrears of the land revenue.

7. It has been argued by the learned counsel for the petitioner that a fee is levied essentially for services rendered and there is no element of quid pro quo between the petitioner and the Parishad as the Parishad is not rendering any service to the petitioner in pursuance of the payment of such mutation fee except for maintaining its record correctly. All services relating to maintaining of the colony are being provided by the Luckn