M/S Shell India Markets Pvt. Ltd. v. the Secretary Urban Development Dept Govt of Maharashtra and Ors.
Case brief
What is this about?
Shell India Markets Pvt. Ltd. v. State of Maharashtra & Ors., Civil Writ Petition No. 804 of 2024, High Court of Judicature at Bombay, decided 27 February 2025 (A.S. Gadari/Kamal Khata, JJ.) — property tax ratable value notice by PMC (Respondent Nos.3 & 4); Rule 18 of Taxation Rules appended to the Maharashtra Municipal Corporation Act; opportunity of hearing and orders on merits within three months; no coercive steps undertaking; impugned Notice; challenge to Notification dated 26 September 2016 and prayer clause (b) reliefs kept open; Respondent No.5 MIDC; petition disposed of.
What did the court decide?
Petition disposed of: (i) Deputy Commissioner (Property Tax) to grant the Petitioner's representatives a hearing as per Rule 18 of the Taxation Rules appended to the Maharashtra Municipal Corporation Act and pass Orders on merits within three months; (ii) Respondent Nos.3 & 4 not to take coercive steps pursuant to the impugned Notice until decision on the notice/objections and two weeks thereafter; (iii) liberty reserved to the Petitioner to adopt appropriate remedial measures against the ratable value fixation; (iv) challenge to the Notification dated 26th September 2016 (prayer clause (a)) and reliefs in prayer clause (b) kept open.