Petition disposed of in light of Division Bench judgment on property tax assessment principles and rateable value computation.
Rule discharged.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J.
WRIT PETITION NO.2585 OF 2004
Embassy Centre Premises Co-operative Society Ltd. & Anr.
...Petitioners.
Vs.
Mumbai Municipal Corporation & Ors.
...Respondents.
Mr. M. S. Vora, Hon. Secretary of the Petitioners present. Mr.Vinod Mahadik for Respondent Nos.1 to 4.
CORAM : DR.D.Y.CHANDRACHUD, J.
October 7, 2006 .
P.C.
It is not disputed before the Court that issues which
arise before the Court in the present proceedings under Article 226 of the Constitution are covered by the judgment of a Division Bench of this Court in Municipal Corporation of Brihanmumbai
vs. Dalamal Tower Premises Co-operative Society Limited ,1 where the conclusions of the Court are as follows:
1 2006 (3) Bom.C. R. 557
2
tenancy of a third party, it is relevant for the Corporation to take this factor into consideration along with other relevant factors while computing the rateable value of the entire property. This is not inconsistent with the legal position that in computing rateable value of the property owned by an assessee, the notional rental which a hypothetical tenant would pay for such property is relevant.
3
This petition would have to be disposed of in the light of
the judgment of the Division Bench and is accordingly disposed of.
Rule discharged.
Colour shows how this judgement treated each authority
Municipal Corporation of Brihanmumbai vs. Dalamal Tower Premises Co-operative Society LimitedApplied¶15
Municipal Corporation of Brihanmumbai vs. Dalamal Tower Premises Co-operative Society Limited
Embassy Centre Premises Co-operative Society Ltd. & Anr.
Mumbai Municipal Corporation & Ors.
DR.D.Y.CHANDRACHUD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
