2006 Supreme(Bom) 1555
2007(2) ALL MR 317
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
D. G. KARNIK, J.
Shri. Sidharam M. Yanagandul & Anr- Appellants
Versus
State of Maharashtra & Anr.- Respondents
Appeal from Order No.506 of 2006
Decided on 26th September, 2006.
Advocates appeared
Mr. PRASHANT G. SAWANT, for Appellants.
Mr. A. R. PATIL, A.G.P. for State of Maharashtra.
Mrs. GEETA JOGLEKAR, for B.M.C.
Headnote:Mumbai Municipal Corporation Act, 1888 - Section 351 - Municipal tax - Assessment of - Any structure, authorised or unauthorised constructed on property within municipal corporation’s limits can be assessed to municipal taxes - A structure erected unauthorisedly and without permission of planning authority - Subsequently assessed to municipal taxes - Not changed unauthorised character of structure - Nor make structure authorised from date of assessment. - Any structure, whether authorised or unauthorised, constructed on a property within the limits of a municipal corporation can be assessed to municipal taxes. Mere fact that a structure which is erected without the permission of the planning authority and unauthorisedly is subsequently assessed to the property tax by the municipal corporation would not change the unauthorised character of the structure nor would make the structure authorised from the date of assessment.
2. There are three shops exist in the property bearing final plot no.205, Rakshe chawl, Dadar (East), Mumbai. Appellant is a tenant occupying one of the shops. Behind the three shops there is a temporary shed with brick - masonary walls and G.I. sheet roof. The said temporary shed (for short 'the suit shed') is the subject matter of this appeal.
3. On 5th June, 2006 the respondent municipal corporation issued a notice to the appellant under Section 351 of the Mumbai Municipal Corporation Act (for short 'the Act') to show cause why the suit shed which was constructed without the permission of the planning authority should not be demolished. By a reply dated 8th June, 2006 the appellant submitted that he was in possession of the suit shop as a tenant since the year 1974. He further submitted that suit shed was not unauthorised but was assessed for the municipal taxes since 1979 and therefore was an authorized structure and cannot be demolished. After hearing the appellant the respondent came to the conclusion that the suit shed was unauthorised and was erected after the year 1962. The unauthorised structures erected prior to 17th April, 1962 datum line- only were protected as per the government resolution. As the suit shed was errected unauthorisedly after 17th April, 1962 it was liable to be demolished. Aggrieved by the order of the respondent the appellant filed a suit bearing suit no.3035 of 2006 in the City Civil Court, Mumbai for an injunction restraining demolition. In the suit the appellant took out a motion bearing N.M. No.2597 of 2006 for an interim injunction restraining the respondents from demolishing the suit shed pending hearing and decision of the suit. By an order dated 10th July, 2006 the learned Judge of the City Civil Court declined to grant an ad interim injunction holding that no prima facie case was made out. That order is impugned in this appeal.
4. Learned counsel for the appellant submitted that sufficient evidence was produced before the trial Court to show that the suit shed was authorised and was in existence at least for last of 18 years. He therefore submitted that the suit shed cannot be demolished as an unauthorised structure. He referred to and relied upon a decision of this Court in Shri. Dasharath Sahadeo Khade Vs. The Municipal Corporation of Greater Mumbai and others reported in 2004(4)ALL MR 688. Learned counsel for the appellant invited my attention to the three documents namely the rent receipt dated 17th May, 2006 issued by the landlord, a letter of the collector (of state excise) approving use of the suit shed as a permit room (liquor bar) and a letter of the municipal corporation dated 2nd June, 1979 giving the break up of the assessment of the structures constructed on the property.
5. I have perused the documents referred to by the counsel for the appellant. In my view, none of the documents establish even prima facie, that the suit shed was constructed with the permission of the planning authority was in existence since prior to 17th April, 1962. The rent receipt dated 17th May, 2006 only mentions that the shop no.3 was let out to the appellant. The rent receipt does not mention that the suit shed which is behind the shops, formed part of the rented premises or was ever let out.
6. The letter of the municipal corporation dated 2nd June, 1979 gives the description of the structures assessed for property tax for the year 1978-79. Structure no.4 is the shop no.3 wherein appellant is running the Santosh Bar. Rateable value of the shop is shown of Rs.401-. Rateable value of the suit shed (structure no.4A) is shown as Rs.33.301-. Relying upon this letter counsel for the appellant submitted that the fact that the suit shed was assessed to property tax woul