Saturday, 27 August 2022

Whether levy of property tax can be challenged U/S 406 of Maharashtra Municipal Corporation Act?

  Learned counsel appearing for the petitioners does not dispute that against the demand for property taxes, a remedy under section 406 of the Maharashtra Municipal Corporation Act, 1949 is available. However, he submitted that the remedy is not efficacious. He submits that the towers on which the taxes have been levied are neither land nor the buildings which can be subjected to payment of the property taxes. He submits that there is a breach of principles of natural justice.

4. As far as the second submission is concerned, again the

same can be gone into by the appellate authority. Hence, we do not

agree with the submission of learned counsel for the petitioners that the remedy under section 406 of the Act is not an efficacious remedy. The issues raised by the petitioners can be gone into by the appellate authority. Hence subject to what is observed above, the petition is dismissed. 

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.1650 OF 2014

Viom Infra Networks Maharashtra Ltd. & Anr Vs Navi Mumbai Municipal Corporation and Ors.

CORAM : A.S. OKA & A.K. MENON, JJ.

DATED : 20TH JANUARY, 2015.

Read full Judgment here: Click here

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