Bombay High CourtWP/7210/2018disposed off

Nagpur Municipal Corporation Through Its Commissioner, Nagpur And Others v. Jayantrao S/O Marotrao Dhanwatay

2021-12-07Hon'Ble Shri Justice Avinash G. Gharote2 pages

wp7210.18.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH AT NAGPUR WRIT PETITION NO. 7210/2018 Nagpur Municipal Corporation and others ...Versus...Jayantrao Marotrao Dhanwatay - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders or directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ------ Mr. J.B.Kasat Advocate for petitioner None for Respondent CORAM : AVINASH G. GHAROTE, J.

DATE : 07/12/2021 Heard Mr. Kasat, learned counsel for the petitioner. None for the respondent though served. The petition challenges the impugned judgment dated 01.09.2017, by which relying upon the judgment in Kalyan Municipal Council vrs. Usha Paper Product, 1988 (3) SCC 306, which holds that the Municipal Council is not entitled to assess the property with retrospective effect, the order dated 25.03.2014 passed by the Objection Officer, which assesses the tax upon the property in question, has been set aside. Mr. Kasat, learned counsel for the petitioner contends that the impugned judgment does not take into consideration, the amendment to the Maharashtra Municipal Council Act by way of Section 150-A, which permits assessment of escaped liability, which is with effect from 10.3.2011, and since the Maharashtra Municipal Council Act came into force in the entire State on 05.12.12, the said provision

wp7210.18.odt was applicable in the present case and therefore, the impugned judgment cannot be sustained.

A perusal of the impugned judgment indicates that the only ground on which the decision of the Objection Officer has been set aside is the judgment in Kalyan Municipal Council (supra) and the provisions of Section 150-A of the Maharashtra Municipal Council Act, which permits the Corporation to assess the liability for escaped assessment for a past period of six years, remained unnoticed, considering which the impugned judgment cannot be sustained. The same is hereby quashed and set aside, and the matter is remanded back to the District Judge-15 & A.S.J., Nagpur, to decide the Misc. Civil Appeal No. 110/2014, in consonance with the provisions of Section 150-A of the Maharashtra Municipal Council Act.

Writ petition is disposed of in above terms.

JUDGE rvjalit Digitally sign byRAJESH VASANTRAO JALIT Location: