Hi
Please change below condition
IF EXISTS(SELECT FinancialYearID FROM PropertyTaxBill WHERE WardNoID=@WardNoID AND MohallaID=@MohallaID AND FinancialYearID < @FinancialYearID)
To
IF EXISTS(SELECT FinancialYearID FROM PropertyTaxBill WHERE WardNoID=@WardNoID AND MohallaID=@MohallaID AND FinancialYearID <= @FinancialYearID)