M/S. Pratimesh Industries, Through Its Constituted Attorney Mr. Kejal Ramesh Mayakar v. The State Of Maharashtra, Through The Chief Secretary And ORS.

wp8618 ssp

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8618 OF 2017 M/s.Pratimesh Industries

...Petitioner

vs.

The State of Maharashtra & Ors.

...Respondents

Mr.Manish S. Gaikwad i/b Mr.E.A.Sasi for the Petitioner Ms R.A.Salunkhe, AGP for the respondent Nos.1 and 2. CORAM : A.S.OKA, & RIYAZ.I.CHAGLA, JJ.

DATE : JUNE 4, 2018 P.C.:

In view of clause (aa) of sub-section (2) of section 127 of the Maharashtra Municipal Corporations Act,1949, a cess on entry of goods levied by the Municipal Corporation is also a tax. In substance, the challenge in this petition under Article 226 of the Constitution of India is to the demand of cess under clause (aa) of sub-section 2. An efficacious remedy of appeal under section 406 of the said Act of 1949 is available to the petitioner. In view of availability of an efficacious remedy under the statute, we decline to entertain this petition and the same is accordingly disposed of. If the petitioner avails the statutory remedy, the concerned Appellate Authority is bound to take a note that the present petition has been filed on 30th June 2017 and that the same remained pending

wp8618 till today. All contentions on merits are kept open.

(RIYAZ.I.CHAGLA,J.) (A.S.OKA,J.)