Welga Foods Ltd v. Devansh Misra

Heard Sri Devansh Misra, learned counsel for the petitioner and the learned Standing Counsel for the respondent no.1 & 2.

The present petition has been filed challenging the assessment order dated 31.05.2021 and consequential demand notice dated 31.07.2021, passed by the respondent no. 4 and the order dated 10.10.2025, passed by the respondent no. 2, dismissing the appeal of the petitioner filed under Section 160 of the U.P. Municipalities Act, 1916.

It is contended by the learned counsel for the petitioner that the petitioner's cold storage situated in Villages Arifpur Newada and Kheda Buzurg, Tehsil and District Budaun, does not fall under the jurisdiction of the Nagar Palika Budaun, therefore, the provisions of the Municipalities Act, are not applicable on the property in question. He further contends that before passing any order of assessment, the respondent no. 4, was required to issue notice under Section 147(2) of the Municipalities Act, which was never issued to the petitioner and the procedure mentioned under Section 148 of the Act has also not been followed.

Matter requires consideration.

Issue notice to respondent nos. 3 & 4. Steps be taken by registered/speed post, within a week.

All the respondents are allowed six weeks' time to file counter affidavit. Rejoinder, if any, may be filed within two weeks, thereafter. 2 WRIC No. 6480 of 2026

List immediately thereafter.

Till the next date of listing, the effect and order of the impugned order dated 10.10.2025, passed by the District Magistrate, Budaun and the assessment order dated 31.05.2021 and consequential demand notice, dated 31.07.2021, shall be kept in abeyance, provided the petitioner deposits 50% of the demanded amount and furnishes security other than the cash and bank guarantee to the satisfaction of the authority concerned, within a period of one month from today, for the remaining 50%.

It is made clear that any amount already deposited by the petitioner towards the demand notice shall be adjusted.

In the event of failure to deposit the amount, as directed by this Court within time, interim protection granted today, shall stand automatically vacated without any reference or order of this Court. February 25, 2026 Ranjeet Sahu (Arun Kumar,J.)