Judgment

Reserved on 18/09/2024, 09/10/2024

Pronounced on 22/10/2024

Per Dr. Pushpendra Singh Bhati, J:

1. Since all the instant petitions involve a common controversy though with marginal variation in the contextual facts, therefore, for the purposes of the present analogous adjudication, the facts and the prayer clauses are being taken from the above-numbered D.B. Civil Writ Petition No. 2183/2003, while treating the same as a lead case; rival submissions of the parties and the observations of the Court, in the present judgment, would also be based, particularly, on the factual matrix of the lead case.

1.1. The prayer clauses read as under:-

“It is, therefore, respectfully prayed that this Hon’ble Court may be pleased to issue a writ of Mandamus, Certiorari or any other appropriate writ, order or direction; and

(i) quash the notice Annexure-1, Assessment order Annexure-3 and quash the assessment proceedings conducted by respondent No.4 and the demand of land tax raised pursuant to these assessment proceedings be also quashed; and

(ii) consequently a direction may be issued to the respondents to refund the amount of land tax recovered from the petitioner after 30.08.1991 in the name of la