1. This writ petition under Article 226/227 of the Constitution of India is filed against the demand notice Annexure P-1 issued under section 173 of the Municipal Corporation Act, 1956 (hereinafter referred to as the 1956 Act.)

2. Shri V. K. Bhardwaj, learned senior counsel assisted by Shri Anand V. Bhardwaj, Advocate contends that the land in question has been subjected to tax for the first time and, therefore, before issuance of demand notice, there has to be valuation of the property done as provided for under section 146 of the 1956 Act and the procedure prescribed thereafter under the said Act and the rules made thereunder are required to be followed. Learned senior counsel further contends that the land in question is an agricultural land and exempted from the tax in view of proviso to rule 5 of the Madhya Pradesh Municipality (Determination of Annual Letting Value of Building/Lands) Rules, 1997. Therefore, learned senior counsel contends that without adhering to the procedure and determination of the value of the property, the impugned demand notice has been issued, therefore, the same suffers from patent illegality. A letter/objection dated 6.2.2016 (Annexure P-5) in th