Gopal Singh And Another vs. State Of U.P. And 5 Others

Held

The Court acknowledged the petitioner's grievance that the recovery certificate was issued despite the previous High Court orders declaring the advertisement tax illegal. The Court noted that the modification order dated April 19, 2019, had clarified that only dues *other than* advertisement tax could be recovered. Given this context, the Court decided to grant the petitioner an opportunity to file a representation before the Nagar Ayukt/Municipal Commissioner, Nagar Nigam, Agra, detailing their grievances. The Court directed that if such a representation, along with the writ petition and its annexures, is filed within fifteen days, it shall be considered and decided in accordance with law by a speaking and reasoned order within six weeks thereafter. Crucially, the Court ordered that no coercive measures would be taken against the petitioner pursuant to the recovery certificate dated August 13, 2019, until the representation is disposed of. The issue of whether the specific amount claimed in the recovery certificate constituted advertisement tax or other legitimate dues was not directly decided but was to be addressed in the representation.

Facts

The petitioners filed a writ petition challenging a recovery certificate dated August 13, 2019, and a citation dated October 30, 2019, issued by the Nagar Ayukt, Nagar Nigam, Agra. These documents sought to recover Rs. 12,01,027.00 for premium/site rent, claimed to arise from Advertisement Tax under the U.P. Municipal Corporation Act, 1956. The petitioners also sought to quash a resolution dated May 26, 2018, converting advertisement tax into premium/site rent for the period 2017-18, after the enforcement of GST. The petitioners argued that the imposition and recovery of advertisement tax were illegal following a previous High Court order dated February 14, 2019, which declared the Agra Nagar Nigam Vigyapan Niyamavali, 2017, ultra vires due to lack of legislative competence after constitutional amendments and the U.P. GST Act. A subsequent review order dated April 19, 2019, clarified that dues other than advertisement tax could be recovered.

Key Issues

1. Whether the recovery certificate dated August 13, 2019, and the subsequent citation are sustainable in light of the High Court's order dated February 14, 2019, which declared the Agra Nagar Nigam Vigyapan Niyamavali, 2017, ultra vires, and the subsequent modification order dated April 19, 2019, which allowed recovery of dues other than advertisement tax. (Question of law and mixed fact and law, turning on the interpretation of the previous High Court orders and the U.P. Municipal Corporation Act, 1956, and the U.P. GST Act). Petitioner's Arguments: - The recovery certificate and citation are unsustainable as they seek to recover advertisement tax, which has been declared illegal by this Court's order dated February 14, 2019. - The modification order dated April 19, 2019, did not validate the recovery of advertisement tax, only other dues. Respondent's Arguments: The judgment records no specific arguments from the respondent. However, the issuance of the recovery certificate implies a contention that the dues were legally recoverable.