Phonewale Limited Thr. Its Authorized Signatory And ANR. v. Kolhapur Municipal Corporation Thr. Commissioner And ANR.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 1167 OF 2026 Phonewale Limited Thr.

Its Authorized Signatory And Anr.

...Petitioners

VERSUS

Kolhapur Municipal Corporation Thr. Commissioner And Anr

...Respondents

------ Mr. Shrikrishna Ganvable a/w. Mr. Viraj Nalavade a/w. Mr. Girish Mujumdar a/w. Ms. Sharvai Tipugade a/w. Ms. Tanvi Lad i/b. Adv. K. D. Shirale, Mr. Abhijit Adgule, Advocate for respondent no.1. Ms. Tejas Kapre, AGP for respondents-State.

------ Coram : Madhav J. Jamdar & Pravin S. Patil, JJ.

Date : April 16, 2026.

P. C. :

1.

Heard Mr. Ganbavle, learned Counsel appearing for the petitioners, Mr. Adgule, learned Counsel appearing for respondent No.1, and Ms. Kapre, learned AGP appearing for the respondents-State. 2.

By the present Writ Petition filed under Article 226 of the 1 of

Constitution of India, the petitioners challenge the legality and validity of the impugned notices dated 2nd February 2026 and 5th February 2026 issued by respondent No.1 concerning property tax. 3.

Mr. Ganbavle, learned Counsel for the petitioners, submits that the petitioners purchased the property on 4th December 2023 and the same was communicated to respondent No.1-Municipal Corporation. However, without issuing any notice to the petitioners, the impugned notices came to be issued.

4.

On the other hand, Mr. Adgule, learned Counsel appearing for respondent No.1, submits that the said transaction was not communicated to respondent No.1.

5.

In any case it is required to be noted that during the pendency of the petition, the petitioners have deposited before this Court the entire amount which is the subject matter of the demand notice dated 5th February 2026. The said amount has been deposited without prejudice to the rights and contentions of the parties.

6.

In view of the above, Mr. Ganbavle, learned Counsel for the petitioners, and Mr. Adgule, learned Counsel for respondent No.1, tender Minutes of Order dated 16th April 2026. The same are taken on record and marked "X" for identification. The said Minutes of Order are scanned and reproduced hereinbelow:

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7.

The statements made in the Minutes of Order are accepted as undertakings given to this Court.

8.

The Registry is directed to invest the amount deposited in this Court for a suitable period.

9.

The Writ Petition is disposed of in terms of the Minutes of Order. There shall be no order as to costs.

10.

The parties are at liberty to file appropriate applications seeking withdrawal of the amount deposited in this Court, depending upon the outcome of the order passed on the fresh notice under Rule 15(2) of Chapter VII of the Taxation Rules.

[Pravin S. Patil, J.] [Madhav J. Jamdar, J.] 7 of