IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5109 of 2022 ==========================================================

SAMSON CLEMENT CHRISTIAN Versus STATE OF GUJARAT & ORS.

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Appearance:

MR.MRUDUL M BAROT(3750) for the Petitioner(s) No. 1 MR ABHISHEK JAIN AGP for the Respondent(s) No. 1 MR RITURAJ M MEENA(3224) for the Respondent(s) No. 2,3 NOTICE SERVED BY DS for the Respondent(s) No. 4,5 ==========================================================

CORAM:HONOURABLE MR. JUSTICE NIRAL R. MEHTA Date : 23/03/2026

ORAL ORDER

[1] By way of the present petition preferred under Article 226 of the Constitution of India, the petitioner has prayed for issuance of an appropriate direction to the Ahmedabad Municipal Corporation to reconsider the Tax Bill issued to the petitioner and to reassess the same after undertaking necessary verification and inquiry, and thereafter to issue a fresh Tax Bill in accordance with law.

[2] The brief facts necessary for adjudication of the present petition are as under:

[2.1] The petitioner claims to be a social worker engaged in social welfare activities for the upliftment of the downtrodden sections of society since the year 1997.

[2.2] It is the case of the petitioner that since the year 2000 he has been residing at the address mentioned in the cause title of the petition. In support thereof, the petitioner relies upon various government documents such as Aadhar Card, Election Card, Driving License, Gas Connection and other related documents. It is further stated that the residential premises was initially owned by one Sonalben w/o Ketan Trajkar and thereafter, by virtue of a registered Sale Deed dated 16th September 2008, the petitioner became the lawful owner of the said property.

[2.3] According to the petitioner, till the year 2012 there was no dispute with regard to the Tax Bill. However, for the year 2013– 14, a Tax Bill dated 3rd August 2013 came to be issued treating the premises as a commercial office and thereby a commercial tax amounting to Rs.25,495/- was levied. The petitioner paid the said Tax Bill on 31st August 2013.

[2.4] It is further the case of the petitioner that thereafter he submitted several representations in the year 2014 requesting reconsideration of the assessment. However, subsequently in the year 2021, a further Tax Bill dated 14th September 2021 amounting to Rs.3,47,065/- was issued on the basis that the premises was being used for commercial purposes. Aggrieved thereby, the petitioner made a representation dated 28th September 2021 to respondent No.2 requesting reconsideration of the said assessment. Since no action was taken on the said representation, the petitioner addressed a reminder representation dated 31st January 2022 requesting the respondent authorities to take appropriate steps.

[3] Being aggrieved by the aforesaid action on the part of the respondent authorities, the petitioner has approached this Court by filing the present petition under Article 226 of the Constitution of India seeking appropriate writ, order or direction.

[4] Heard learned advocate Mr. Mrudul Barot appearing for the petitioner and learned advocate Mr. Rituraj Meena appearing for the respondent authorities.

[5] Learned advocate Mr. Barot appearing for the petitioner has advanced the following submissions in support of the petition:

[5.1] It is contended that the respondent authorities have issued commercial Tax Bills without following the due process of law and without carrying out proper verification of documents or conducting any site inspection. It is therefore submitted that the action of the respondents in issuing commercial Tax Bills is arbitrary and contrary to law.

[5.2] It is further submitted that the premises in question is predominantly used for residential purposes. In support of the said contention, reliance is placed upon documentary evidence such as Aadhar Card, Election Card, Driving License, Gas Connectio