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09 January 2025   Admin Desk



CG: HC rejects writ petition against tax exemption for industries

BILASPUR: The High Court of Chhattisgarh has dismissed the writ petition filed by Aavaj Dewangan, challenging the tax exemption granted to industries in the Birgaon Municipal Corporation area. The Court ruled that the petitioner did not have the right to file the writ petition as it did not directly affect him or violate his fundamental rights.

The petition, filed by Dewangan, sought the collection of outstanding taxes from industries in Birgaon Municipal Corporation area starting from January 1, 2010, along with the imposition of adequate penalties. Dewangan also requested clear guidelines regarding tax collection procedures. The petition cited a notification from December 22, 2009, which included Birgaon, Urla, Acholi, Sarona, Rawabhatha, and Urkura in the Birgaon Municipal Council, later upgraded to Municipal Corporation status. With the expansion of municipal limits, Dewangan argued that tax assessments should be conducted under sections 132 to 142.

In its ruling, the High Court clarified that the writ petition could not be heard as no individual had been personally affected by the issue at hand. However, the court granted the petitioner the option to file a Public Interest Litigation (PIL) in the appropriate forum if he wished to pursue the matter further.

The dismissal of the writ petition leaves open the possibility for a PIL to address concerns regarding the tax exemption and collection process for industries in the region.



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