Hemang P. Shah And ANR. v. Municipal Corporation For Gr. Mumbai

oswp1654 ssp

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1654 OF 2014 Hemang P. Shah & anr.

...Petitioners

vs.

Municipal Corporation for Greater Mumbai

...Respondent

Ms Nita Mandiyan i/b S.M.Associates for the Petitioners Ms Pallavi Thakar for the respondent CORAM : A.S.OKA, & SMT.VIBHA KANKANWADI, JJ.

DATE : JUNE 29, 2017 P.C.:

Heard the learned counsel for the petitioners. The challenge in this petition under Article 226 of the Constitution of India is to the special notice under sub-section (2) of section 162 of the MMC Act,1888. There is nothing placed on record to show that any demand is made on the basis of the said special notice after carrying out authentication of the assessment register. Therefore, we decline to entertain this petition under Article 226 of the Constitution of India.

If any bill or demand of municipal taxes is made on the basis of the special assessment notice, the petitioners can always adopt appropriate remedies in that behalf. All contentions on merits are kept open. Writ petition is disposed of.

(VIBHA KANKANWADI,J.) (A.S.OKA,J.)