Dismissed

Prabhakar S/O Ganbaji Kale v. State of Maharashtra, Thr. Secretary, Municipal Administration Department, Mumbai and Others

Bombay HC4 May 2023CAO/366/2023

Case brief

AI extract

What is this about?

The High Court rejected a petition seeking a stay on the recovery of property tax assessed by a Municipal Council. The court held that recovery cannot be stayed in its entirety as it affects municipal functioning and a statutory remedy exists for aggrieved taxpayers to challenge assessment. The prayer was dismissed.

What did the court decide?

Prayer for stay on recovery of property tax rejected; statutory remedy explained for challenging assessment.

Prabhakar S/O Ganbaji Kale Vs State of Maharashtra… — Writ and Judicial Review | Bombay HC (2023)

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PIL-21-2019.odt 1

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH : NAGPUR.

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CIVIL APPLICATION (o) NO. 366 OF 2023 IN PUBLIC INTEREST LITIGATION NO. 21 OF 2019

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Prabhakar Ganbaji Kale

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vs.

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The State of Maharashtra Secretary, Municipal Administration, and others.

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Office Notes, Office Memoranda of Court's or Judge's Order Coram, appearances, Court's Orders

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or directions and Registrar's order

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Shri R.L.Khapre, Senior Advocate with Shri V.A. Lohia, Advocate for petitioner. Shri N.R.Patil, Assistant Government Pleader for respondent nos. 1 to 3 and 8. Shri M.I.Dhatrak, Advocate for respondent no.4. Shri Kuldeep P. Mahalle, Advocate for respondent no.5. Shri Arun Patil, Advocate respondent no.6 Shri D.M.Kale, Advocate for respondent no. 10.

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CORAM :- A.S.CHANDURKAR AND M. W. CHANDWANI, JJ. DATE :- 4^th MAY, 2023

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Heard.

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By this Civil Application the petitioner seeks a stay to be granted to the recovery of property tax pursuant to assessment orders that have been passed by the Municipal Council, Warud, pursuant to which demand has been raised from various citizens residing within the limits of the Municipal Council.

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According to the learned Senior Advocate for the petitioner the entire exercise of assessment of property tax has been undertaken in a manner contrary to law. The work of assessment has been undertaken by a private contractor despite the fact that the said issue is pending before the Hon’ble Supreme Court. It is urged that there are serious malafides on the part of the Municipal Council in appointing a private contractor to undertake assessment. In any event it is urged that the enhancement in the property tax is unjustified and without there being any material to support such assessment. Hence it is prayed that the recovery of property tax be stayed during the pendency of the

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PIL-21-2019.odt 2

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proceedings.

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The learned counsel for the Municipal Council has opposed the prayer made in the Civil Application. It is submitted that in Public Interest Litigation recovery of property tax as a general direction cannot be stayed. The Administration of the Municipal Council depends on the revenue generated through collection of property tax. It is further submitted that the assessment undertaken is in accordance with law and an aggrieved tax payer can always challenge the same in accordance with law.

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We find that the present proceedings have been filed by a single individual in the public interest. The challenge raised is to the undertaking of assessment by the Municipal Council through a private agency. The validity of the entire assessment carried out on that basis is a matter to be decided finally. At this stage, we find that the work of assessment having been completed and recovery being sought on that basis, a statutory remedy under the provisions of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 is available to an aggrieved tax payer. Recovery of property tax in its entirety cannot be stayed in such manner as that would adversely affect the functioning of the Municipal Council.

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Hence while refusing to grant prayer made in the Civil Application, it is clarified that a tax payer aggrieved by collection of property tax is free to challenge the same by invoking the statutory remedy in accordance with law.

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7. The Civil Application is thus rejected.

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Digitally Signed byJAYANT S ANDURKAR Personal Assistant Signing Date: 04.05.2023 16:57

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Andurkar.

Prabhakar S/O Ganbaji Kale v. State of Maharashtra, Thr. Secretary, Municipal Administration Department, Mumbai and Others

Case brief

What is this about?

What did the court decide?

Prabhakar S/O Ganbaji Kale v. State of Maharashtra, Thr. Secretary, Municipal Administration Department, Mumbai and Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

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