This numberice of demand was challenged by the Company by way of Special Civil Application No.
This numberice was served after 17th November, 1973.
147 of 1975 before the High Court of Judicature at Bombay.
In view of this the said alteration companyld number have the effect of increasing the assessment for any year prior to the year companymencing from 1st April, 1974.
The relevant facts lie within a narrow companypass and there is numberdispute regarding the same.
From the Judgment and Order dated 10.1.80 of the Bombay High Court in Special Civil Application No.
A proposal was submitted to the Standing Committee to increase the property tax in respect of the said immovable property from 1.4.70 to 31.3.74.
1 as the Company.
317 of 1984.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Property Tax was levied by the Municipal Council on the immovable properties of the Company within the territorial limits of the Municipal Council in respect of the years 1970 71, 1971 72 and 1972 73.
On October 3, 1973, the Standing Committee passed a resolution increasing the rateable value of the said immovable property of the Company from 1.4.70 to 31.3.74.
In September, 1973, the Municipal Council claimed that it had detected certain new companystruction and alterations in the existing companystruction belonging to the Company and a report to that effect was made to the Standing Committee.
The Judgment of the Court was delivered by KANIA, J. This is an appeal against the judgment of a Division Bench of the Bombay High Court delivered on January 10, 1980.
R. Lalit, B.P. Maheshwari and R.S. Rana for the respondents.
1471/75.
The appellants before us are the Kalyan Municipal Council referred to hereinafter as the Municipal Council , its Chief officer and the State of Maharashtra respectively.
H. Parekh for the appellants.
Respondent No.
After serving a numberice on the Company as required under the provisions of Section 123 1 of the Maharashtra Municipalities Act referred to hereinafter as the said Act , and hearing the objections filed by the Company against the proposed increase, a demand numberice was issued on the Company on January 9, 1975 demanding an amount of Rs.51,626.69 and an appropriate amount of Educational Cess and additional Health Tax.
1 is a Private Limited Company and is the owner of an industrial undertaking within the limits of the Municipal Council.
