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2022 Supreme(SC) 1148

UDAY UMESH LALIT, AJAY RASTOGI
Municipal Corporation Of Greater Mumbai – Appellant
Versus
Property Owners’ Association – Respondent


Advocates appeared:
For the Parties : Mr. Dhruv Mehta, Sr. adv. Mr. Bhushan Deshmukh, Adv. Mr. Praral Arora, Adv. Ms. Chesta Arora, Adv. Mr. Aditya Ralhan, Adv. Mr. A. Karthik, AOR Mr. Neeraj Kishan Kaul, Sr. Adv. Mr. Y.P. Dandiwala, Adv. Mr. R.K. Satpalkar, Adv. Mr. Dhruv V. Sharma, Adv. Mr. Saswat Pattnaik, Adv. Mr. Hasan Murtaza, AOR Mr. V. Sridharan, Sr. Adv. Mr. Ashsish Wad, Adv. Ms. Tamali Wad, Adv. Mr. Sidharth Mahajan, Adv. Mr. Sahil Parghi,Adv. M/S. J S Wad And Co, AOR Mr. H.L. Tiku, Sr. Adv. Mr. Vikas Kumar, Adv. Ms. Yashmeet Kaur, Adv. Mr. Manish Paliwal, Adv. M/s. Corporate Legal Partners, AOR Mr. D.K. Deshmukh, Sr. Adv. Mr. Hitesh Kumar Sharma, Adv. Mr. Akhileshwar Jha, Adv. Ms. Senha Deshmukh, Adv. Ms. Deepti S. Rane, Adv. Ms. Kavya Lokande, Adv. Ms. Saandhya S. Pawar, Adv. Mr. Abhishek Bharti, Adv Ms. Aarti Mahto, Adv Mr. Sandeep Jalan, Adv. Mr. Amit Dixit, Adv Mr. Balaji Srinivasan, AOR Mr. Kunal Vajani, Adv. Mr. Chirag M. Shroff, Adv. Mr. Shubhay Tandon, Adv. Mr. P. N. Gupta, AOR Mr. Rattan Lal, Adv. Ms. Bharti Gupta, Adv. Mr. Chirag M. Shroff, AOR Mr. Shailendra P. Singh, Adv. Mr. Siddharth Dharmadhikari,Adv. Mr. Aaditya A. Pande, AOR Mr. Bharat Bagla, Adv. Ms. Kirti Dadheech, Adv. Mr. Sachin Patil, AOR Mr. Udayaditya Banerjee, AOR Mr. Aman Raj Gandhi, AOR Mr. E. C. Agrawala, AOR Mr. Shikhil Shiv Suri, Adv. Ms. Madhu Suri, Adv. Mr. T. R. B. Sivakumar, AOR Mr. K.K. Khurana, Adv. Mr. Adbhut Pathak, AOR Mr. Chand Qureshi, AOR Mr. Anand, Adv. Mr. Mohammad Usman Siddiqui, Adv. Ms. Aisha Siddiqui, Adv. Ms. Sakeena Quidwai, Adv.

Table of Content
1. introduction and updating of the property tax system (Para 3 , 4 , 5 , 6 , 7)
2. procedural guidelines for fixing property tax (Para 8 , 9 , 10)
3. challenges to the validity of the capital value system (Para 13 , 14)
4. court's ruling on the nature of capital value assessment (Para 15 , 36 , 37)
5. final ruling affirming capital value system (Para 41 , 42 , 43)

Uday Umesh Lalit, CJI.

2. These appeals are challenging the common judgment and order dated 24.4.2019 passed by the Division Bench of the High Court of Judicature at Bombay in Writ Petition No. 2592/2013 and connected matters. Contempt Petition (Civil) No. 38/2021 has been filed against the alleged contemnor for disobedience of orders dated 29.7.2019, 21.10.2019 and 22.11.2019 passed by this Court in the appeal arising out of said SLP(C) No. 17009 of 2019. For the present purposes, said Contempt Petition is segregated with a direction to list the same before an appropriate Court after six weeks.

4. The MMC Act authorizes the Corporation to impose property tax on lands and buildings. Importantly, property tax

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