The Allahabad High Court Lucknow Bench, led by Justices Rajan Roy and Abdhesh Kumar Chaudhary, ruled that municipal authorities cannot withhold property mutation over unpaid dues without statutory backing, holding that the Municipal Commissioner cannot impose conditions beyond governing law.
LUCKNOW: The Allahabad High Court at Lucknow has determined that municipal authorities cannot delay mutation proceedings on the grounds of outstanding municipal dues unless there is a clear statutory provision that allows such a condition. The court noted that the Municipal Commissioner lacks the authority to impose conditions for mutation that are not specified in the governing statute.
This ruling was issued by a Division Bench comprised of Justice Rajan Roy and Justice Abdhesh Kumar Chaudhary, while resolving a writ petition filed by Deepa Gupta.
Background of the Case
Petitioner Deepa Gupta approached the High Court seeking direction for the mutation of her name in municipal records for a property she claimed to have purchased in 2009.
The Lucknow Municipal Corporation had reportedly withheld the mutation, citing an internal order from the Municipal Commissioner, which stated that a mutation entry could not be completed until all outstanding dues on the property were paid.
Court’s Analysis and Observations
The court evaluated whether the Municipal Commissioner had the legal authority to impose such a condition. The Bench noted that the mutation process is governed by Section 213 of The U.P. Municipal Corporation Act, 1959.
The court emphasized:
“Although it is the case of Municipal Corporation, Lucknow that there is an order passed by the Municipal Commissioner by which mutation order cannot be passed unless dues on the premises have been deposited, but no such provision in The U.P. Municipal Corporation Act, 1959… or in any rule or regulation made thereunder has been placed before us…”
The Bench further highlighted that Section 213 of the Act does not include any such “embargo” or restriction. It ruled that the Municipal Commissioner clearly does not have the authority to bypass the statute through administrative orders.
Regarding the statutory framework, the court stated:
“The mutation proceedings shall not be stalled on the ground that there are municipal dues on the premises unless there is any statutory provision to this effect.”
Additionally, the court quashed notices issued to the “erstwhile owner,” stating that the individual in question is “no more.”
Liability of Municipal Taxes
In ruling favorably for the petitioner concerning the mutation issue, the court also addressed the petitioner’s responsibility to pay taxes. The Bench noted that since the petitioner has been in possession of the property since 2009, she is obligated to pay municipal taxes unless she can prove otherwise.
The court directed the Municipal Corporation to:
- Determine if the premises is taxable under the Act, 1959.
- Calculate the tax and send a notice to the petitioner within three weeks.
- If the petitioner contests the liability, she may submit a representation with specific objections.
The court clarified that if the corporation finds the petitioner liable after reviewing her objections, it “shall proceed to recover it as per law.”
The Decision
The court ordered that the petitioner’s mutation application be considered “as per law, ignoring the aforesaid decision/order” of the Municipal Commissioner.
The Bench instructed that the application be resolved at the earliest, preferably within three months, provided there are no other legal obstacles.
Consequently, the writ petition was disposed of.
Case Title: Deepa Gupta vs. State of U.P. Thru. Addl. Chief Secy./Prin. Secy. Deptt. Of Housing And Urban Planning, Lko And 2 Ors. WRIT-C No. 709 of 2026
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