Mahalaxmi Transport v. The State Of Maharashtra Through Principal Secretary, Urban Development Dept. And ORS.

wp2842-11247 ssp FARAD CONTINUATION SHEET No.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2842 OF 2015 WITH WRIT PETITION NO.11247 OF 2015 Office Notes, Office Memorandam of Coram, appearances, Court's orders or directions and Registrar's orders Court's or Judge's orders Mr.A.M.Kulkarni for the Petitioner Mr.Manish M. Pabale, AGP for the Respondent No.1 Mr.Abhijit P. Kulkarni for respondent Nos.2 and 4 in WP/2842/2015 and for respondent Nos.2 and 5 in WP/11247/2015 CORAM :A.S.OKA AND RIYAZ.I.CHAGLA,JJ.

DATE :MARCH 5, 2018 P.C.:

By these petitions under Article 226 of the Constitution of India, the challenge is to the levy and demand of Local Body Tax. Efficacious remedy of an appeal under section 406 of the Maharashtra Municipal Corporations Act,1949 is available to the petitioner. Considering the challenge in the petitions, several factual aspects will have to gone into and decided which can be more appropriately done if the appeals are preferred by the petitioners. In appeals, under

wp2842-11247 section 406, it is permissible for the parties to lead evidence.

Accordingly, we decline to entertain these petitions and the same are disposed of with liberty to the petitioners to prefer an appeal under section 406 of the Maharashtra Municipal Corporations Act,1949.

If the petitioner in the Writ petition No.2842 of 2015 prefers an appeal, the concerned Appellate Court is bound to take a note that the present petition is filed in this Court on 12th January 2015 and the same remained pending till today.

If the petitioner in the Writ petition No.11247 of 2015 prefers an appeal, the concerned Appellate Court is bound to take a note that the present petition is filed in this Court on 16th October 2015 and the same remained pending till today.

All contentions of the parties on merits are kept open.

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