JUDGMENT - V.C. DAGA, J.:---The demand notices issued by the respective Gram Panchayats demanding property taxes from the respective petitioners and consequent warrants of attachment issued for recovery thereof have given rise to the present petitions.

2. The parties are different, but the issues involved are identical and so a single judgment will dispose of all the petitions.

BACK GROUND FACTS

3. The facts, necessary to appreciate rival contentions, taken from Writ Petition No. 2946/2000, may be stated as under:

4. Petitioners are incorporated under the provisions of Indian Companies Act, 1956, and is inter alia, engaged in shipping related activities. The respondent No. 1 herein is a Gram Panchayat of Pagote Village, Taluka Uran, District Raigad. The respondent No. 2, the City and Industrial Development Corporation of Maharashtra Limited (hereinafter referred to as "the CIDCO," for the sake of brevity), is a subsidiary company of the State Industrial and Investment Corporation of Maharashtra, a company owned and controlled by the State declared to be the New Town Development Authority for the area comprised in the site of New Bombay, in exercise of the powers conferred by sub-se

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