JUDGMENT :

(Augustine George Masih, J.) :

1. This Appeal challenges the Order dated 07.07.2016 (hereinafter referred to as “Impugned Order”) in Special Civil Application No. 4577 of 2016 passed by High Court of Gujarat wherein the Appellant herein being Rajkot Municipal Corporation (hereinafter referred to as “Appellant-Corporation”) was directed to refund a portion of the property tax, which was paid by the Respondent No. 02 herein, namely, Avenue Supermarts Limited. Respondent No. 02 had assailed the demand raised by Appellant-Corporation seeking payment of property tax for the Assessment Year (hereinafter referred to as ‘AY’) 2015-16 along with outstanding arrears of such tax dues amounting to INR 2,97,02,324/- (Rupees Two Crores Ninety- Seven Lakhs Two Thousand Three Hundred and Twenty-Four Only). As a consequence to the nonfulfilment of aforesaid payment of dues by the predecessor-in-interest holder of the property, the premises were sealed on 21.03.2016 with prior indication to the Respondent No. 02.

2. The High Court of Gujarat vide Impugned Order had allowed the Special Civil Application moved by the Respondent No. 02 on the ground that the said Respondent cannot be made lia