We may also clarify that the proceedings before the Chief Judge are proceedings not of the original nature but are of appellate jurisdiction. The original proceedings are passed by the Assessing Officer. Against those original proceedings, an appeal in terms of Section 217 of the Act has been provided to the Chief Judge. This being an appellate proceedings, parties are at liberty to raise the questions of fact and law both before the Chief Judge. The Supreme Court in the case of Municipal Corporation of Brihanmumbai and another Vs. State Bank of India, (1999)1 SCC 123 : [1999(1) ALL MR 246 (S.C.)], has specifically stated that nature of proceedings under Section 217(1) are appellate proceedings.{Para 29}
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
SWATANTER KUMAR AND D.Y. CHANDRACHUD, JJ.
Peninsula Land Ltd.Vs.Brihan Mumbai Mahanagarpalika & Ors.
Writ Petition No. 395 of 2007,
24th October, 2008
Citation: 2008(6) ALL MR 519
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