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2017 (3) TMI 1943 - ALLAHABAD HIGH COURTRefund of amount already deposited in respect of Water Tax and House Tax - HELD THAT:- Present case relates only to tax, i.e. house Tax and water Tax. Hence, the same is not leviable from petitioner in respect to property, which is admittedly Central Government's property. Impugned recovery is, therefore, quashed. The petitioner will make a representation in this regard, giving details of deposit of such amount within two weeks from today. In case such a representation is made, the same shall be considered by authority concerned and if aforesaid amount has been paid towards tax, appropriate order shall be passed in accordance with law and in the light of observations made above and amount found refundable shall be refunded within two months thereafter. It is made very clear that if any amount has been realized or paid by petitioner towards service charge or fee etc., or any amount is due towards that aspect, Lucknow Nagar Nigam shall give details of such amount. It goes without saying that observations made above in respect to service charges etc.; it relates to demand already made by Lucknow Nagar Nigam, and due against petitioner but if no demand has been made, for such contemplated demand, amount already realized towards tax shall not be adjusted and it will be refunded. Petition allowed.
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