1

SUIT FOR DECLARATION AND PERMANENT INJUNCTION (IN

RESPECT OF A DISPUTE ARISING OUT OF AN ILLEGAL
PROPERTY TAX DEMAND RAISED BY THE DEPARTMENT) TO
BE FILED BEFORE LD DISTRICT JUDGE SEEKING A DECREE
OF DECLARATION THAT THE PROPERTY TAX NOTICE
ISSUED BY THE PROPERTY TAX DEPARTMENT IN RESPECT
OF A PROPERTY OF THE PLAINTIFF IS ARBITRARY, ILLEGAL
AND IS VIOLATIVE OF THE GOVT. NOTIFICATION AND
HENCE IS OF NO CONSEQUENCE AND IS NOT BINDING ON
THE PLAINTIFF ALONGWITH APPLICATION UNDER ORDER
39 RULE 1 & 2 READ WITH SECTION 151 CPC FOR AD INTERIM
INJUNCTION.

IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______

CIVIL SUIT NO. ----------- OF ______

IN THE MATTER OF :
M/s. _________________________ .. Plaintiff
Versus
Municipal Corporation of _______ .. Defendant
INDEX
SR.NO. PARTICULARS PAGES
1. Suit for Declaration and Permanent Injunction
alongwith Affidavit in support.
2. Application under Order 39 Rule 1 & 2 Read
with Section 151 CPC alongwith Affidavit in
support.
3. Application Under Section 80 (2) read with
section 151 CPC seeking leave of this Hon’ble
court under section 80 CPC for filing the Suit
against the Defendant alongwith Affidavit in
support.
4. List of Documents alongwith Documents
5. Process fee form
6. Vakalatnama
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Plaintiff
Through

( )
ADVOCATE
ENROLLMENT NO………
ADDRESS:………………
EMAIL:…………………
MOB. NO………………
Place :_____
Signed on: ___________
Filed on :
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IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______

CIVIL SUIT NO. OF ______

IN THE MATTER OF :
M/s. _________________________
having its Registered Office at ________________,
________________.
Through its Authorised Signatory
Mr. _____________, S/o Shri __________,
R/o _____________________ .. Plaintiff

Versus

Municipal Corporation of _______

Through _______________
_______________,
_______________ .. Defendant

SUIT FOR DECLARATION AND FOR PERMANENT

INJUNCTION
Most Respectfully Sheweth

Facts relevant and germane, meriting kind and favourable consideration

from this Hon’ble Court may be succinctly stated thus :

1. That the Plaintiff is a Private Ltd. Company duly incorporated under

the Companies Act 1956, and is represented through its Authorised
Signatory Mr. _____________, S/o Shri __________, R/o
_____________________, who is authorized by Board Resolution dated
__________ to institute, file and prosecute the present suit. A copy of the
Board Resolution is filed along with the list of documents.

2. That the Defendant is the Municipal Corporation of _______ having

its Office at _______________, _______________ and is represented by its
__________. That besides other functions, the Defendant is also
responsible for issuance of Property Tax Notices and for recovery of the
due Property Tax from various owners of the properties which falls within
the jurisdiction of the said Defendant. That the Defendant is statutorily
obliged to issue Property Tax Notices and recover the Property Tax from
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various owners of the properties in accordance with the __________ Govt.

Notification No.__________ dated __________ issued by the Principal
Secretary to Government of __________, Urban Local Bodies Department.

3. That the important provisions of the __________ Govt. Notification

No.__________ dated __________ for issuance of Property Tax Notices
and recovery of the Property Tax in respect of Commercial Space
(shopping malls, multiplexes or commercial office space etc.) are as
under:-
(Clause __________

(___) Commercial Space (shopping malls, multiplexes or commercial

office space etc).
(__) Rs._____ per square feet per year for A1 Cities and Rs._____
per square feet per year for A2 Cities on commercial spaces
with carpet area more than _____ square feet.
(__) Rs._____ per square feet per year for A1 Cities and Rs._____
per square feet per year for A2 Cities on commercial spaces
with carpet area more than _____ square feet.
Note : If the commercial spaces or part thereof is rented/leased out
then the property tax would be _____ times the above rates
for the rented/leased out area.

Clause No.____. General

4. General
(i) The new system of taxation and rates shall be applicable from
the financial year _____ onwards with the stipulation that for
the period prior to the date of publication of this
notification the property owners shall have the option to
pay as per the new or old policy whichever is opted by
them.

(ii) A onetime rebate of _____ % shall be allowed for those

property owners who clear all their property tax dues/arrears
(upto the year _____ within ___ (______) days of the
notification of the rates.
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(iii) Those who have already deposited the tax, the excess
amount if any, shall be adjusted against future property
tax liabilities without interest.

(iv) Rebate of _____ % would be admissible to those assesses

who pay the total tax for the assessment year _____, the
rebate of _____ % shall be admissible to those assesses who
deposit the due tax within thirty days of the date of
publication of this notification.

(v) All buildings and lands attached in religious properties

including mosques, temples, churches and gurudwaras would
be exempted from property tax.
Provided that they are providing services to the community at
large without any charges and the entire income is
applied/utilized for religious causes only.
Provided further that such institution do not use their income
for private religious purposes or for the benefit of particular
caste or group. If any part of such property is used for any
purpose other than religious then that part of the property
shall be liable for payment of property tax at the normal
applicable rates.

(vi) In case of pending arrears/dues/disputes including court

case of previous years in respect of which notice/bills have
been issued or not, the property owners shall have the
option to pay tax as per the system in vogue and payment
of the same shall be considered as settlement of all such
disputes/dues/arrears. No interest or penalty shall be
taxable.

4. That the Plaintiff is the owner of the Property known as

_______________, _______ having purchased the same from M/s
_______________ (formerly known as M/s _______________ vide
Agreement dated _________ read with Conveyance Deed dated _________
registered in the office of Sub-Registrar, _______ as Document
No._________ dated _________ (hereinafter referred to as the “said
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Property”). A copy of Agreement dated _________ alongwith a copy of the

Conveyance Deed dated _________ registered in the office of Sub-
Registrar, _______ as Document No._________ dated _________ are filed
along with the list of documents.

5. That it is worthwhile to mention that the average Carpet Area in

respect of Multi-Storied Residential Apartment Buildings, Multi-Storied
Commercial Office Buildings and Multi-Storied Commercial Shopping
Malls are as under:-

(a) Multi-Storied Residential Apartment Buildings : _____ % of Super

Area
(b) Multi-Storied Commercial Office Buildings : _____ % of Super
Area
(c) Multi-Storied Commercial Shopping Malls : _____ % of Super
Area

That the above information about the Super Area and Carpet Area can be
vefified from the Building Plans approved by the Town and Country
Planning Department in respect of various buildings as well as from various
Builders in _______ including M/s. _____, M/s. ________., M/s.
________. and M/s. ________. etc. etc.

6. That in respect of the “said Property”, the Plaintiff has paid the
Property Tax for the year _____, ____________________________ on the
basis of the Carpet Area of the “said Property” as well as on the basis of the
Property Tax Rates as per the New Policy mentioned in the __________
Govt. Notification No._________________ dated __________. That while
depositing due Property Tax of each year/years, the Plaintiff has also
submitted to the Defendant “Self Assessment Form” based on the “Self
Assessment Policy” showing the calculations of the due property tax
payable in respect of the “said Property” as per the __________ Govt.
Notification No._________________ dated __________. That against the
Property Tax so deposited by the Plaintiff in each year/years, the Defendant
had in favour of the Plaintiff, issued the Property Tax Receipt in
acknowledgment of the Property Tax Deposited by the Plaintiff. That the
Details of the “Self Assessment Form” submitted by the Plaintiff, the
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Property Tax paid by the Plaintiff, and the receipts issued by the Defendant
in respect of the Property Tax for the Subject Property for the year _____,
____________________________ are as under:-

S Property ID Property Self Self Amount Receipt Receipt Receipt Receip

No Address Assessme Assessment of No date Amount t for
nt Form Form for the Property (Rs) the
dated year Tax as per year
Self
Assessme
nt Form
1 _____ ____ ___ ___ ___ ___ ___ ___ ___

_____ ___ ___ ___ ___ ___ ___ ___

_____ ___ ___ ___ ___ ___ ___ ___

That the copies of the “Self Assessment Forms” for the year _____,
____________________________ submitted by the Plaintiff to the
Defendant are filed herewith alongwith the List of Documents. The copies
of the Receipts issued by the Defendant in acknowledgment of the Payment
of the Property Tax for the year _____, ____________________________
are filed herewith alongwith the List of Document

7. That the Plaintiff was surprised to receive a Property Tax Notice

No._________________ in respect of the “said Property, demanding an
amount of Rs.________/- towards full & final settlement of House Tax as
on ________ which includes the arrears for the year ________ and
________ also. It is submitted that the said Property Tax Notice
No._________________ for Rs.________/- is illegal arbitrary and has been
issued in utter violation of the provisions of the __________ Govt.
Notification No.__________ dated __________. That in response to the
said Property Tax Notice No._________________, the Plaintiff filed its
objections with the Defendant vide Letter dated ________ and in the said
Letter the Plaintiff Notified to the Defendant that the demand of
Rs.________/- towards Property Tax as on ________ is illegal & arbitrary
for the following reasons:-

(i) That in the Notice under reference for the year ________ &
________ i.e. prior to ________,the Defendant have raised
demand of Property Tax based on Old Policy & whereas for
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the year ________ to ________, the Defendant have raised

demand of Property Tax based on New Policy. The Plaintiff
informed the Defendant that the Plaintiff have opted for New
Policy for payment of Property Tax for the year ________ &
________ as well as for the year ________ to ________
based on the “Principle of Parity”. The Plaintiff requested the
Defendant to correct the demand notice accordingly by
raising Property Tax Demand Notice for all the years from
the year ________ to ________ based on New Policy as per
Clause No. __ of your Notification No.__________ dated
__________.

(ii) That the Plaintiff informed the Defendant that the Defendant
have assumed Carpet Area of ________ Sq.ft. for raising
Property Tax Demand for the purpose of calculation of
Property Tax whereas the actual Carpet Area of the property
in question is ________ Sq.ft.. and the Defendant taken
excess Carpet Area of ________ Sq.ft., The Defendant was
requested by the Plaintiff to correct the Property Tax Demand
Notice accordingly by raising Property Tax Demand for all
the years from ________ to ________ based on Carpet Area
of ________ Sq.ft. of the property in question. The Plaintiff
also requested the Defendant to verify the Carpet Area of the
“said Property” by deputing any representative from the
office of the Municipal Corporation, and the Plaintiff shall
assured that the Plaintiff fully assist the concerned
representative in the process of verification. It was also stated
by the Plaintiff to the Defendant that in case on verification of
Carpet Area, any deficiency is found out, the Plaintiff
undertakes to pay the Property Tax for the said deficiency.
However, in case the Carpet Area shown by the Plaintiff is
more than the Carpet Area found on verification then the
excess Property Tax paid by the Plaintiff may be adjusted
against future demand of Property Tax.
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(iii) That the Plaintiff also informed the Defendant that in the
Notice under reference, the Defendant have not reflected the
correct amount of Property Tax paid by the Plaintiff uptill
________ because the Plaintiff have already paid Property
Tax of Rs. ________/- in respect of the “said Property” uptill
________, whereas the Defendant have shown Property Tax
paid uptill ________ as Rs.________/-. The Plaintiff
informed the Defendant that the Defendant have in their
Notice under reference gave a short credit of Rs.________/-
(i.e. Rs.________/- - Rs.________/-), of the Property Tax
already paid by the Plaintiff. The Plaintiff requested the
Defendant to correct the Property Tax Demand Notice
accordingly by giving credit of Rs ________/-, towards
Property Tax already paid by the Plaintiff.

8. That in the said Letter dated ________, the Plaintiff informed the
Defendant that according to correct calculations based on “Self Assessment
Policy”, the amount payable by the Plaintiff towards Property Tax uptill
________ works out to Rs.________/-, & not Rs.________/- as demanded
by the Defendant. The Defendant have therefore, illegally & arbitrarily
demanded an excess amount of Rs.________/-. The details of the
calculation of the due balance Property Tax of Rs.________/-, payable by
the Plaintiff as on ________ including the arrear if any works out as under:-

1 Notice No _________________
2 Ward No __
3 Zone __
4 a) Property ID

b) Owner/Occupants
__
5 PROPERTY ADDRESS:
__
6 Carpet Area (Sq Ft) __
7 Self Occupied/Rented __
Rate for calculation of Property
8 Tax (Rs) __
9 Annual Property Tax (Rs) __
10 Annual Fire Tax (Rs) __
11 Total Annual Property Tax (Rs) __
12 Amount of Property Tax payable for __ Years ____
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(Year __________) (Rs. _________)

13 Less: Rebate allowed @____% of Rs.______ __
14 Net Property Tax Payable (_____) __
15 Amount already paid by the
Owner till ________ __
a) Receipt No ________ dated Rs._______
________ _ __
b) Receipt No ________ dated Rs._______
________ _ __
c) Receipt No ________ dated Rs._______
________ _ __

16 Balance Amount of Property

Tax payable (________) Rs. ________

9. The Plaintiff informed the Defendant that from the calculations

based on “Self Assessment Policy” as mentioned in para __ above, the
Plaintiff was required to pay a net amount of Rs.________/- towards full &
final settlement of the Property Tax as on ________, whereas, the
Defendant have illegally & arbitrarily demanded an amount of
Rs.________/- as per its Notice under reference. The Plaintiff requested the
Defendant to correct the Property Tax calculations & issue fresh Notice
showing the Property Tax Demand of Rs.________/- instead of demand of
Rs. Rs.________/- and/or in the Alternative, the Plaintiff also requested
the Defendant to deal with the objections filed by the Plaintiff, and satisfy
the Plaintiff with regard to the Defendant’s calculation of Property Tax
Demand of Rs. Rs.________/- payable by the Plaintiff as on ________ so
that the Plaintiff can revisit & correct its calculations. That till date the
Plaintiff did not receive any reply from the Defendant to the Letter dated
________ of the Plaintiff. The Plaintiff is filing a copy of the Property Tax
Demand Notice No._________________, and a copy of the Letter dated
________ alongwith the list of documents.

10. That since the Plaintiff did not receive any reply from the Defendant
to the Letter dated ________ of the Plaintiff, and the Plaintiff being a law
abiding citizen deputed its representative to the office of the Defendant on
________ to deposit the actual due balance Property Tax of Rs.________/-
in respect of the “said Property” vide Demand Draft No.________ dated
________ drawn on ________, _______ along with the Self Assessment
Form. Regretfully it is stated that the concerned person in the office of
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Municipal Corporation of _______ categorically refused to accept the said

Property Tax Payment, and thereafter the Plaintiff also tried to deposit the
due Property Tax based on the Self Assessment Policy “Online through
the Internet” but the same was declined. That in view of the aforesaid
situations, the Plaintiff was left with no other option but to remit the due
Property Tax Demand of Rs.________/- in respect of the “said Property”
vide its Letter dated ________ by enclosing with the said Letter, the
Demand Draft No.________ dated ________ drawn on ________, _______
along with the Self Assessment Form and the said letter dated ________
which was sent by Speed Post. The Plaintiff once again vide its letter dated
________ requested the Defendant to kindly deal with the OBJECTIONS
filed by the Plaintiff vide its letter dated ________ and the Plaintiff
requested the Defendant to provide to the Plaintiff, Complete Basis of the
Property Tax Calculations of the Defendant so that in case there is any
discrepancy in our calculations of the due Property Tax Payment, then the
Plaintiff can revisit its calculations and deposit the differential if any
provided the same is legitimate and in accordance with law. The Plaintiff
did not receive any written reply to the said Letter dated ________. A copy
of the said Letter dated ________ alongwith a copy of Demand Draft are
filed herewith with the List of Documents.

11. That in response to the letter dated ________, the Plaintiff received a
telephone call from the Defendant office, and the Plaintiff was instructed to
visit the Defendant office alongwith the copy of the Sale Agreement and
copy of the Conveyance Deed in respect of the “said Property”. The
Plaintiff was also instructed to bring to the Defendant office copies of the
Receipts issued by the MCG in respect of the Property Tax already paid by
the Plaintiff in the previous years.

12. That as instructed by the Defendant, the Plaintiff’s Authorised

Representative Mr. _____________ visited the Defendant office and had
shown to the Defendant, copy of the Sale Agreement alongwith copy of the
Conveyance Deed in respect of the “said Property”, wherein correct Carpet
Area are mentioned and the Plaintiff Representative had also shown to the
Defendant copies of the Receipts issued by the MCG in respect of the
Property Tax already paid by the Plaintiff in the previous years. Thereafter
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the Defendant directed the Plaintiff authorised representative Mr.

_____________ to provide to the Defendant the copies of the above
documents.

13. That as directed by the Defendant, the Plaintiff have vide its Letter
dated ________ submitted to the Defendant, copies of the following
documents:-
i) Copy of Sale Agreement dated _________ in respect of the
subject office space showing the Super Area and Carpet Area.
ii) Copy of the Conveyance Deed dated _________ in respect of the
subject office space which is registered in the office of Sub-
Registrar, _______ as Document No._________ dated
_________.
iii) (a) Copy of the Receipt No.________ dated ________, for
Rs.________/-, issued by Municipal Corporation _______ in
respect of the Property Tax already paid by us in the previous
years.
(b) Copy of the Receipt No.________ dated ________ for
Rs.________/-, issued by Municipal Corporation _______ in
respect of the Property Tax already paid by us in the previous
years.
(c) Copy of the Receipt No.________ dated ________ for
Rs.________/-, issued by Municipal Corporation _______ in
respect of the Property Tax already paid by us in the previous
years.
(d) The Total Property Tax already paid by us as per (a)+(b)+(c)
above is Rs.________/- (i.e. ________/- + Rs. ________/- +
Rs.________/-).
A copy of the Letter dated ________ is filed herewith in List of
Documents.

14. That while submitting the above documents showing the Super Area
and Carpet Area of the “said Property”, the Plaintiff invited the Defendant’s
kind attention to Clause No. ___ of the Sale Agreement, wherein Super
Area of the “said Property” has been mentioned as ________ Sq.ft. The
said Super Area was revised to ________ sq.ft. as mentioned in the
Conveyance Deed in respect of the “said Property” space which is
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registered in the office of Sub-Registrar, _______ as Document

No._________ dated _________. That in Annexure-IV of the Sale
Agreement dated _________, the Carpet Area of the “said Property” has
been mentioned as ________ Sq.ft. and the Super Area of the “said
Property” has been mentioned as ________ Sq.ft. The Plaintiff also
informed the Defendant that the Plaintiff have in total purchased __
separate Office Spaces (including the “said Property”) from the Builder
vide __ different Sale Agreements / __ different Conveyance Deeds. The
Super Area as well as the Carpet Area in all the 10 Office Spaces are
mentioned as under:-

S Sale Office Space No Super Area / Built-up % of Carpet Area

No Agreement Saleable Area / Carpet as per Agreement
Dated Area as per Area as per to Super Area as
Agreement Agreement (sq per Agreement
(sq ft) ft) (__)
1 2 3 6 5 7
1 ____ _____ ____ ____ ___

2 ____ _____ ____ ____ ___

3 ____ _____ ____ ____ ___

4 ____ _____ ____ ____ ___

5 ____ _____ ____ ____ ___

6 ____ _____ ____ ____ ___

7 ____ _____ ____ ____ ___

8 ____ _____ ____ ____ ___

9 ____ _____ ____ ____ ___

10 ____ _____ ____ ____ ___

Total ____ _____ ___

That in the above Letter dated ________, the Plaintiff requested the
Defendant to depute any of the Defendant representative to physically
inspect / verify the above Carpet Areas and the Plaintiff undertook to assist
the Defendant fully in this regard. The Plaintiff also requested the
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Defendant that in addition, the Defendant can also verify the above carpet
areas from the Building Plans approved by the Town and Country Planning
Department in respect of the ________, _______. Further the Defendant
can also verify the above Carpet Area from the office of the Builder M/s
_______________ (formerly known as M/s _______________).

15. That the Plaintiff informed the Defendant that from the Chart
mentioned in para __ above, the Defendant will notice that the average
Carpet Area in respect of the __ Office Spaces is ______%. However, as a
matter of precaution for the purpose of calculation and payment of Property
Tax in respect of the “said Property” based on Self Assessment Policy, the
Plaintiff have taken higher Carpet Area @_____ % in respect of the “said
Property” as well as other __ office spaces. The Plaintiff informed the
Defendant that based on Self Assessment Policy, the Plaintiff have in its
letter dated ________ calculated correct Property Tax after taking correct
carpet area and correct amount of Property Tax already paid by the Plaintiff
and the correct Property Tax payable by the Plaintiff as on ________ for
the “said Property” works out to Rs.________/- and not Rs.________/-
which have been illegally, arbitrarily and excessively demanded by the
Defendant in the Defendant Property Tax Notice under reference.

16. That the Plaintiff also informed the Defendant that the average
Carpet Area in respect of Multi-Storied Residential Apartment Buildings,
Multi-Storied Commercial Office Buildings and Multi-Storied Commercial
Shopping Malls are as under:-

(a) Multi-Storied Residential Apartment Buildings : _____ % of Super

Area
(b) Multi-Storied Commercial Office Buildings : _____ % of Super
Area
(c) Multi-Storied Commercial Shopping Malls : _____ % of Super
Area

That the Plaintiff informed the Defendant that the above information about
the Super Area and Carpet Area can be verified by the Defendant from the
Building Plans approved by the Town and Country Planning Department in
respect of the building The ________, _______ in which the said Property
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is situated or from the office of M/s. ________., or the Defendant can

verify the carpet area by actual measurement deputing its representative at
the “said Property”.

17. That in view of the aforesaid, the Plaintiff requested the Defendant
to correct the Property Tax Demand Notice No._________________ and
send the Revised Correct Property Tax Demand Notice after considering
the correct Carpet Area and based on the rates mentioned in the New Policy
and after giving the Plaintiff due / correct credit for the Property Tax
already paid by the Plaintiff. The Plaintiff also informed the Defendant that
in case there is any mistake in the calculations of the Plaintiff, the
Defendant should informed the Plaintiff so that the Plaintiff can revisit its
calculations. The Plaintiff also requested the Defendant to issue its official
stamped Receipt for payment of Property Tax of Rs.________/- already
deposited by the Plaintiff with the Defendant vide Demand Draft
No.________ dated ________ for Rs.________/- drawn on ________,
_______ attached with its letter dated ________.

18. That the Defendant have issued in favour of the Plaintiff, Property
Tax Notice No._________________ in respect of the “said Property
demanding an amount of Rs.________/- towards full & final settlement of
House Tax as on ________ which includes the arrears for the year
________ and ________ also. It is submitted that the said Property Tax
Notice No._________________ for Rs.________/- is illegal arbitrary and
has been issued in utter violation of the provisions of the __________ Govt.
Notification No.__________ dated __________. That in response to the
said Property Tax Notice No._________________, the Plaintiff filed its
objections with the Defendant vide Letter dated ________ and in the said
Letter the Plaintiff Notified to the Defendant that the demand of
Rs.________/- towards Property Tax as on ________ is illegal & arbitrary.
The Plaintiff in the said Letter dated ________ also informed the Defendant
that according to correct calculations based on “Self Assessment Policy”,
the amount payable by the Plaintiff towards Property Tax uptill ________
works out to Rs.________/- & not Rs.________/- as demanded by the
Defendant. The Defendant have therefore, illegally & arbitrarily demanded
an excess amount of Rs.________/-. The Plaintiff also provided to the
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Defendant detailed calculations of the correct Property Tax payable due as

on ________ which works out to Rs.________/- & not Rs.________/-. That
since the Plaintiff did not receive any reply from the Defendant to the Letter
dated ________ of the Plaintiff, and the Plaintiff being a law abiding citizen
deputed its representative to the office of the Defendant on ________ to
deposit the actual due balance Property Tax of Rs.________/- in respect of
the “said Property” vide Demand Draft No.________ dated ________
drawn on ________, _______ along with the Self Assessment Form.

19. That in a nutshell it is submitted the Plaintiff has deposited the

correct due Property Tax for the year ________, ________, _____,
____________________________ and informed the same to the Defendant
vide its Letter dated ________, Letter dated ________ and Letter dated
________ of the Plaintiff. It is submitted that the Defendant have issued
illegal, arbitrary and in violation of the provisions of the __________
Govt. Notification No.__________ dated __________, and instead of
replying to the Letter dated ________, Letter dated ________ and Letter
dated ________ of the Plaintiff, the Defendant have informed the
Representative of the Plaintiff and verbally threatened that the Defendant is
in the process of deputing a team of ___ persons from the office of the
Defendant to seal the “said Property” and thereafter the Defendant shall
proceed to auction the “said Property”. That the Representative of the
Plaintiff informed the Defendant that this action of the Defendant is
arbitrary, illegal and nothing but high handedness. That the Plaintiff also
informed the Defendant that the Plaintiff have already deposited the due
Property Tax upto ________ as per the __________ Govt. Notification
No.__________ dated __________ and nothing further is due to be paid by
the Plaintiff to the Defendant. It is submitted that the “said Property” is
leased by the Plaintiff to a foreign tenant and any action on the part of the
Defendant to seal the “said Property” and to proceed with its auction shall
cause irreparable loss and damage to the Plaintiff which cannot be
compensated in terms of money. This will also damage the goodwill /
reputation of not only the Plaintiff but also of the Tenant which shall be
beyond any repair and cannot be compensated in terms of money. It is
submitted that the Property Tax Notice No._________________ is
 17

arbitrary, illegal and is issued in violation of the provisions of the

__________ Govt. Notification No.__________ dated __________.

20. That in view of the aforesaid, the Plaintiff is entitled to seek a

declaration that the Property Tax Notice No._________________ is
arbitrary, illegal and is voilative of the __________ Govt. Notification
No.__________ dated __________ and hence the said Notice
No._________________ is of no consequence and is not binding on the
Plaintiff, and the same is liable to be declared as arbitrary, illegal and in
voilative of the __________ Govt. Notification No.__________ dated
__________. The Plaintiff is also entitled to seek the relief of Permanent
Injunction in favour of the Plaintiff and against the Defendant, its officers,
representatives, agents and everyone claiming under and for and on behalf
of the Defendant restraining them to either seal the “said Property” and /or
auction the “said Property”

21. That the Plaintiff is also entitled to seek the relief of Mandatory
Injunction in favour of the Plaintiff and against the Defendant directing the
Defendant to verify the Super Area and Carpet Area from the Building
Plans approved by the Town and Country Planning Department in respect
of the building The ________, _______ in which the said Property is
situated or from the office of M/s. ________., or to verify the carpet area by
actual measurement deputing its representative at the “said Property”. That
the Plaintiff is further entitled to seek Mandatory Injunction in favour of the
Plaintiff and against the Defendant directing the Defendant to issue a
revised Property Tax Notice after mentioning the correct carpet area and
applying the correct Property Tax Rates as per “New Policy” for all the
years from ________ to ________ as per the __________ Govt.
Notification No._________________ dated __________.

22. That the cause of action to file the present suit arose in ________
when the Defendant issued Property Tax Notice No. _________________
in favour of the Plaintiff and the cause of action further arose on ________,
when the Plaintiff filed with the Defendant its Objections to the Property
Tax Notice No._________________ vide its Letter dated ________. The
cause of action further arose on ________ when the Representative of the
 18

Plaintiff went to deposit the Demand Draft for the due Property Tax upto
________ to the office of the Defendant and the Defendant declined to
accept the same. The Cause of action further arose on ________ when the
Plaintiff vide its Letter dated ________ deposited with the Defendant the
Demand Draft for the due Property Tax upto ________. The cause of action
further arose on ________ when the Plaintiff vide its Letter dated
________ deposited with the Defendant a copy of the Sale Agreement, a
copy of the Conveyance Deed and copies of the Receipts issued by the
Defendant alongwith other documents. The cause of action further arose on
________ when the Defendant through its representative threatened the
Plaintiff that the Defendant is in the process of deputing a team of 8 to 10
persons from the office of the Defendant to seal the “said Property” and
thereafter the Defendant shall proceed to auction the “said Property”. That
the cause of action is still subsisting and is continuing one.

23. That the balance of convenience is also in favour of the Plaintiff and
against the Defendant as any purported action / nefarious design on the part
of the Defendant to seal the “said Property” and to proceed with its auction
shall cause irreparable loss and damage to the Plaintiff which cannot be
compensated in terms of money. It is submitted that the Property Tax
Notice No. _________________ is arbitrary, illegal and is issued in
violation of the provisions of the __________ Govt. Notification
No.__________ dated __________.

24. That this matter is urgent as the last date of payment of Property Tax
is ________ and the Defendant shall proceed to seal the “said Property and
proceed with its auction which shall cause irreparable loss and damage to
the Plaintiff which cannot be compensated in terms of money. It is
submitted that the Property Tax Notice No. _________________ is
arbitrary, illegal and is issued in violation of the provisions of the
__________ Govt. Notification No.__________ dated __________.

25. That the Plaintiff has valued the suit for the purpose of Declaration
at Rs.__/- and the Plaintiff has also paid the appropriate Court of Rs.__/-
 19

and the Plaintiff has valued the suit for the purposes of Permanent
Injunction at Rs.___/- for which appropriate fee have been fixed.

26. That the Plaintiff shall file original documents at the time of
admission and denial of documents

PRAYER

In view of what has been stated hereinabove, it is respectfully prayed that

this Hon’ble Court may kindly be pleased to:-

(a) Pass a Decree of Declaration that the Property Tax Notice

No._________________ in respect of the “said Property” is
arbitrary, illegal and is violative of the __________ Govt.
Notification No.__________ dated __________, and hence is
of no consequence and is not binding on the Plaintiff.
(b) Pass a Decree of Permanent Injunction in favour of the
Plaintiff and against the Defendant, its officers,
representatives, agents and everyone claiming under and for
and on behalf of the Defendant restraining them to seal the
“said Property” and /or auction the “said Property”.

(c) Pass a Decree of Mandatory Injunction in favour of the

Plaintiff and against the Defendant directing the Defendant to
verify the Super Area and Carpet Area from the Building
Plans approved by the Town and Country Planning
Department in respect of the building The ________,
_______ in which the said Property is situated or from the
office of M/s. ________., or to verify the carpet area by
actual measurement deputing its representative at the “said
Property”.

(d) Pass a Decree of Mandatory Injunction in favour of the

Plaintiff and against the Defendant directing the Defendant to
issue a revised Property Tax Notice after mentioning the
correct carpet area and applying the correct Property Tax
 20

Rates as per “New Policy” for all the years from ________ to
________ as per the __________ Govt. Notification
No.__________ dated __________.

(e) Award the cost of the Suit in favour of the Plaintiff and
against the Defendant.

(f) Pass any other order/orders that this Hon’ble Court may deem
and proper in the given facts and circumstances of the case in
the interest of justice.
Prayed accordingly.
Affidavit filed in support.

Plaintiff
Through

( )
ADVOCATE
ENROLLMENT NO………
ADDRESS:………………
EMAIL:…………………
MOB. NO………………
Place :_____
Signed on: ___________
Filed on :
Verification:
Verified on this ____ of ________ that the content of paras 1 to __ are true
and correct to my knowledge and the contents of paras __ to __ are based
on legal advice received and believed to be true and the last para is a
Prayer made to this Hon’ble Court.

Plaintiff
IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______
CIVIL SUIT NO. ----------- OF ____

IN THE MATTER OF :

M/s. _________________________ .. Plaintiff

Versus
Municipal Corporation of _______ .. Defendant
 21

AFFIDAVIT

I Mr. _____________, S/o Shri __________, aged about __ years, R/o

_____________________ do hereby solemnly affirm and state as under:-

1. That I am the Authorised Signatory of the Plaintiff in the above case

and am competent and duly authorized to affirm this affidavit.

2. That the accompanying Suit has been drafted by my counsel on my

instructions and the contents of the same are not being reproduced here for
the sake of brevity but those may kindly be read as part and parcel of this
affidavit.

3. That as prayed in the accompanying Suit, the original documents

shall be filed by the plaintiff at the stage of admission and denial of
documents in this Hon’ble Court.

Deponent

Verification
Verified at _______ on this the ____ day of ___ that the contents of this
affidavit are true to my knowledge and nothing material has been
suppressed therefrom.

Deponent

IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______

CIVIL SUIT NO. ----------- OF _____

IN THE MATTER OF:

M/s. _________________________ .. Plaintiff
Versus
Municipal Corporation of _______ .. Defendant
 22

APPLICATION UNDER ORDER 39 RULE 1 & 2 READ WITH

SECTION 151 CPC.

Most Respectfully Sheweth

Facts relevant and germane, meriting kind and favourable consideration

from this Hon’ble Court may be succinctly stated thus :

1. That the Plaintiff is a Private Ltd. Company duly incorporated under the
Companies Act 1956 and is represented through its Authorised
Signatory Mr. _____________, S/o Shri __________, R/o
_____________________ who is authorized by Board Resolution dated
__________ to institute, file and prosecute the present suit.

2. That the Plaintiff has filed the accompanying suit before this Hon’ble
Court, the contents of the same are not being reproduced here for the
sake of brevity, but those may kindly be read as part and parcel of this
Application.

3. That the Defendant have issued in favour of the Plaintiff, Property Tax
Notice No._________________ in respect of the “said Property
demanding an amount of Rs.________/- towards full & final settlement
of House Tax as on ________ which includes the arrears for the year
________ and ________ also. It is submitted that the said Property Tax
Notice No._________________ for Rs.________/- is illegal arbitrary
and has been issued in utter violation of the provisions of the
__________ Govt. Notification No.__________ dated __________.
That in response to the said Property Tax Notice
No._________________, the Plaintiff filed its objections with the
Defendant vide Letter dated ________ and in the said Letter the
Plaintiff Notified to the Defendant that the demand of Rs.________/-
towards Property Tax as on ________ is illegal & arbitrary. The
Plaintiff in the said Letter dated ________ also informed the Defendant
that according to correct calculations based on “Self Assessment
Policy”, the amount payable by the Plaintiff towards Property Tax uptill
________ works out to Rs.________/- & not Rs.________/- as
demanded by the Defendant. The Defendant have therefore, illegally &
 23

arbitrarily demanded an excess amount of Rs.________/-. The Plaintiff

also provided to the Defendant detailed calculations of the correct
Property Tax payable due as on ________ which works out to
Rs.________/- & not Rs.________/-. That since the Plaintiff did not
receive any reply from the Defendant to the Letter dated ________ of
the Plaintiff, and the Plaintiff being a law abiding citizen deputed its
representative to the office of the Defendant on ________ to deposit the
actual due balance Property Tax of Rs.________/- in respect of the
“said Property” vide Demand Draft No.________ dated ________
drawn on ________, _______ along with the Self Assessment Form

4. That in a nutshell it is submitted the Plaintiff has deposited the correct

due Property Tax for the year ________, ________, _____,
____________________________ and informed the same to the
Defendant vide its Letter dated ________, Letter dated ________ and
Letter dated ________ of the Plaintiff. It is submitted that the Defendant
have issued illegal, arbitrary and in violation of the __________ Govt.
Notification No.__________ dated __________ and instead of replying
to the Letter dated ________, Letter dated ________ and Letter dated
________ of the Plaintiff, the Defendant have informed the
Representative of the Plaintiff and verbally threatened that the
Defendant is in the process of deputing a team of __ to __ persons from
the office of the Defendant to seal the “said Property” and thereafter the
Defendant shall proceed to auction the “said Property”. That the
Representative of the Plaintiff informed the Defendant that this action of
the Defendant is arbitrary, illegal and nothing but high handedness.
That the Plaintiff also informed the Defendant that the Plaintiff have
already deposited the due Property Tax upto ________ as per the
__________ Govt. Notification No.__________ dated __________ and
nothing further is due to be paid by the Plaintiff to the Defendant. It is
submitted that the “said Property” is leased by the Plaintiff to a foreign
tenant and any action on the part of the Defendant to seal the “said
Property” and to proceed with its auction shall cause irreparable loss
and damage to the Plaintiff which cannot be compensated in terms of
money. This will also damage the goodwill / reputation of not only the
Plaintiff but also of the Tenant which shall be beyond any repair and
 24

cannot be compensated in terms of money. It is submitted that the

Property Tax Notice No._________________ is arbitrary, illegal and is
issued in violation of the provisions of the __________ Govt.
Notification No.__________ dated __________.

5. That the Plaintiff is thus filing the present Application seeking Ad

Interim Orders in its favour.

6. That the Plaintiff has a prima facie good case in its favour and it hopes
to succeed in the Petition.

7. That the balance of convenience is also in favour of the Plaintiff and

against the Defendant as any purported action on the part of the
Defendant to either seal the “said Property” and to proceed with its
auction shall cause irreparable loss and damage to the Plaintiff which
cannot be compensated in terms of money. It is submitted that the
Property Tax Notice No. _________________ is arbitrary, illegal and is
issued in violation of the provisions of the __________ Govt.
Notification No.__________ dated __________.

8. That this matter is urgent as the last date of payment of Property Tax is
________ and the Defendant shall proceed to seal the “said Property
and proceed with its auction which shall cause irreparable loss and
damage to the Plaintiff which cannot be compensated in terms of
money. It is submitted that the Property Tax Notice No.
_________________ is arbitrary, illegal and is issued in violation of the
provisions of the __________ Govt. Notification No.________ dated
__________.

PRAYER

In view of what has been stated hereinabove, it is respectfully prayed that

this Hon’ble Court may kindly be pleased to :-

(a) grant Ad Interim Ex-Parte Injunction in favour of the

Plaintiff and against the Defendant, its officers,
representatives, agents and everyone claiming under and
for and on behalf of the Defendant restraining them to
 25

either seal the “said Property” and /or auction the “said
Property”.
(b) Pass any order/orders that this Hon’ble Court may deem fit
and proper in the given facts and circumstances of the
case, in the interest of justice.
Prayed accordingly.
Affidavit filed in support.

Plaintiff
Through

( )
ADVOCATE
ENROLLMENT NO………
ADDRESS:………………
EMAIL:…………………
MOB. NO………………
Place :_____
Signed on: ___________
Filed on :

IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______

CIVIL SUIT NO. ----------- OF _____

IN THE MATTER OF :
M/s. _________________________ … Plaintiff
Versus
Municipal Corporation of _______ … Defendant

AFFIDAVIT

I, Mr. _____________, S/o Shri __________, aged about ____ years, R/o
_____________________ do hereby solemnly affirm and state as under:-
 26

1. That I am the Authorised Signatory of the Plaintiff in the above case

and am competent and duly authorized to affirm this affidavit.

2. That the accompanying Application under Order 39 Rule 1 & 2 read

with Section 151 CPC has been drafted by my counsel on my instructions
and the contents of the same are not being reproduced here for the sake of
brevity but those may kindly be read as part and parcel of this affidavit.

Deponent
Verification
Verified at _______ on this the ____ day of ________ that the contents of
this affidavit are true to my knowledge and nothing material has been
suppressed therefrom.

Deponent

IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______

CIVIL SUIT NO. OF _____

IN THE MATTER OF :

M/s. _________________________
having its Registered Office at ________________,
________________.
Through its Authorised Signatory
Mr. _____________, S/o Shri __________,
R/o _____________________ .. Plaintiff

Versus
Municipal Corporation of _______
Through _______________
_______________,
_______________ .. Defendant
 27

APPLICATION UNDER SECTION 80 (2) READ WITH SECTION

151 CPC SEEKING LEAVE OF THIS HON’BLE COURT UNDER
SECTION 80 CPC FOR FILING THE SUIT AGAINST THE
DEFENDANT.

MOST RESPECTFULLY SHEWETH:

1. That the Plaintiff is a Private Ltd. Company duly incorporated under

the Companies Act 1956, and is represented through its Authorised
Signatory Mr. _____________, S/o Shri __________, R/o
_____________________, who is authorized by Board Resolution dated
__________ to institute, file and prosecute the present suit. A copy of the
Board Resolution is filed along with the list of documents.

2. That the Defendant is the Municipal Corporation of _______ having

its Office at _______________, _______________ and is represented by its
__________. That besides other functions, the Defendant is also
responsible for issuance of Property Tax Notices and for recovery of the
due Property Tax from various owners of the properties which falls within
the jurisdiction of the said Defendant. That the Defendant is statutorily
obliged to issue Property Tax Notices and recover the Property Tax from
various owners of the properties in accordance with the __________ Govt.
Notification No.__________ dated __________ issued by the Principal
Secretary to Government of __________, Urban Local Bodies Department.

3. That the Plaintiff has filed the accompanying Suit for Declaration
and for Permanent Injunction before this Hon’ble Court, the contents of the
same are not being reproduced here for the sake of brevity, but those may
kindly be read as part and parcel of this Application.
4. That the Plaintiff has sought the relief of a Decree of Permanent
Injunction in favour of the Plaintiff and against the Defendant, its officers,
representatives, agents and everyone claiming under and for and on behalf
of the Defendant restraining them to seal the “said Property” and /or
auction the “said Property”.
 28

5. That the Defendant have issued in favour of the Plaintiff, Property

Tax Notice No._________________ in respect of the “said Property
demanding an amount of Rs.________/- towards full & final settlement of
House Tax as on ________ which includes the arrears for the year
________ and ________ also. It is submitted that the said Property Tax
Notice No._________________ for Rs.________/- is illegal arbitrary and
has been issued in utter violation of the provisions of the __________ Govt.
Notification No.__________ dated __________. That in response to the
said Property Tax Notice No._________________, the Plaintiff filed its
objections with the Defendant vide Letter dated ________ and in the said
Letter the Plaintiff Notified to the Defendant that the demand of
Rs.________/- towards Property Tax as on ________ is illegal & arbitrary.
The Plaintiff in the said Letter dated ________ also informed the Defendant
that according to correct calculations based on “Self Assessment Policy”,
the amount payable by the Plaintiff towards Property Tax uptill ________
works out to Rs.________/- & not Rs.________/- as demanded by the
Defendant. The Defendant have therefore, illegally & arbitrarily demanded
an excess amount of Rs.________/-. The Plaintiff also provided to the
Defendant detailed calculations of the correct Property Tax payable due as
on ________ which works out to Rs.________/- & not Rs.________/-. That
since the Plaintiff did not receive any reply from the Defendant to the Letter
dated ________ of the Plaintiff, and the Plaintiff being a law abiding citizen
deputed its representative to the office of the Defendant on ________ to
deposit the actual due balance Property Tax of Rs.________/- in respect of
the “said Property” vide Demand Draft No.________ dated ________
drawn on ________, _______ along with the Self Assessment Form

6. That in a nutshell it is submitted the Plaintiff has deposited the

correct due Property Tax for the year ________, ________, _____,
____________________________ and informed the same to the Defendant
vide its Letter dated ________, Letter dated ________ and Letter dated
________ of the Plaintiff. It is submitted that the Defendant have issued
illegal, arbitrary and in violation of the and instead of replying to the
Letter dated ________, Letter dated ________ and Letter dated ________
of the Plaintiff, the Defendant have informed the Representative of the
Plaintiff and verbally threatened that the Defendant is in the process of
 29

deputing a team of ___ persons from the office of the Defendant to seal the
“said Property” and thereafter the Defendant shall proceed to auction the
“said Property”. That the Representative of the Plaintiff informed the
Defendant that this action of the Defendant is arbitrary, illegal and nothing
but high handedness. That the Plaintiff also informed the Defendant that
the Plaintiff have already deposited the due Property Tax upto ________ as
per the __________ Govt. Notification No.__________ dated __________
and nothing further is due to be paid by the Plaintiff to the Defendant. It is
submitted that the “said Property” is leased by the Plaintiff to a foreign
tenant and any action on the part of the Defendant to seal the “said
Property” and to proceed with its auction shall cause irreparable loss and
damage to the Plaintiff which cannot be compensated in terms of money.
This will also damage the goodwill / reputation of not only the Plaintiff but
also of the Tenant which shall be beyond any repair and cannot be
compensated in terms of money. It is submitted that the Property Tax
Notice No._________________ is arbitrary, illegal and is issued in
violation of the provisions of the __________ Govt. Notification
No.__________ dated __________.

7. That the balance of convenience is also in favour of the Plaintiff and

against the Defendant as any purported action / nefarious design on the part
of the Defendant to seal the “said Property” and to proceed with its auction
shall cause irreparable loss and damage to the Plaintiff which cannot be
compensated in terms of money. It is submitted that the Property Tax
Notice No. _________________ is arbitrary, illegal and is issued in
violation of the provisions of the __________ Govt. Notification
No.__________ dated __________.

8. That the Plaintiff has filed its objections to the Property Tax Notice
No. _________________ vide its Letter dated ________ which was
followed by reminder / subsequence letters dated ________ and ________
and these letters are infact deemed to be Notices sent to the Defendant
under Section 80 CPC. That however as a matter of abundant precaution
and in view of the aforesaid precarious situation as well as in view of the
urgency of the reliefs claimed by the Plaintiff in the present suit, the
issuance of any further Legal Notice under Section 80 of the CPC will
 30

delay the grant of due justice to the Plaintiff. Hence, the present application
is being moved in the interest of justice to seek exemption from this
Hon’ble Court from issuance of any further formal Legal Notice under
Section 80 of CPC.

9. That this matter is urgent as the last date of payment of Property Tax
is ________ and the Defendant shall proceed to seal the “said Property and
proceed with its auction which shall cause irreparable loss and damage to
the Plaintiff which cannot be compensated in terms of money. It is
submitted that the Property Tax Notice No. _________________ is
arbitrary, illegal and is issued in violation of the provisions of the
__________ Govt. Notification No.________ dated __________.

10. That the Plaintiff has a prima facie good case in its favour and it
hopes to succeed in the Petition.

PRAYER

In view of what has been stated hereinabove, it is respectfully prayed that this
Hon’ble Court may kindly be pleased to :-

(a) Grant leave to the Plaintiff under the provisions of Section 80

(2) of the CPC to file the present suit against the
Defendant and the issuance of any further formal Legal
Notice under Section 80 CPC may be dispensed with;

(b) Pass any other and/or further order(s) which this Hon’ble
Court may deem fit and proper in the interest of justice.
Prayed accordingly.
Affidavit in support

Plaintiff
Through

( )
ADVOCATE
ENROLLMENT NO………
ADDRESS:………………
EMAIL:…………………
MOB. NO………………
Place :_____
Signed on: ___________
 31

Filed on :

IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______

CIVIL SUIT NO. ----------- OF _____

IN THE MATTER OF :
M/s. _________________________ .. Plaintiff
Versus
Municipal Corporation of _______ .. Defendant

AFFIDAVIT

I, Mr. _____________, S/o Shri __________, aged about ____ years, R/o
_____________________ do hereby solemnly affirm and state as under:-

1. That I am the Authorised Signatory of the Plaintiff in the above case

and am competent and duly authorized to affirm this affidavit.
 32

2. That the accompanying Application under Section 80(2) CPC has

been drafted by my counsel on my instructions and the contents of the same
are not being reproduced here for the sake of brevity but those may kindly
be read as part and parcel of this affidavit.

Deponent
Verification
Verified at _______ on this the ____ day of ________ that the contents of
this affidavit are true to my knowledge and nothing material has been
suppressed therefrom.

Deponent

IN THE COURT OF CIVIL JUDGE SENIOR DIVISION _______

CIVIL SUIT NO.______OF ____
IN THE MATTER OF :
M/s. _________________________ … Plaintiff
Versus
Municipal Corporation of _______ … Defendant
LIST OF DOCUMENTS
SR.NO. PARTICULARS PAGES
1. A Copy of Board Resolution dated __________
2. Photocopy of Agreement dated _________
3. Photocopy of Conveyance Deed dated _________ registered in
the office of Sub-Registrar, _______ as Document
No._________ dated _________
4. Photocopies of the “Self Assessment Forms” for the year
_____, ____________________________
5. Photocopy of copies of the Receipts issued by the Defendant in
acknowledgment of the Payment of the Property Tax for the
 33

year _____, ____________________________

6. Photocopy of Property Tax Demand Notice
No._________________
7. Photocopy of Demand Draft No.________ dated ________ for
Rs.________/- drawn on ________, _______
8. Photocopy of Letter dated ________
9. Photocopy of said Letter dated ________.
10. Photocopy of Letter dated ________

Plaintiff
Through

( )
ADVOCATE
ENROLLMENT NO………
ADDRESS:………………
EMAIL:…………………
MOB. NO………………
Place :_____
Signed on: ___________
Filed on :