A.S.OKA, RIYAZ I.CHAGLA
Property Owners Association – Appellant
Versus
State of Maharashtra – Respondent
A.S. OKA, J.
1. By an administrative order dated 31st May 2018 passed by the Hon'ble the Acting Chief Justice, this group of writ petitions has been assigned to this Bench.
OVERVIEW
2. In the State of Maharashtra, there are three main legislations concerning municipalities. The first is the Mumbai Municipal Corporation Act, 1888 (for short "the BMC Act"), the second is the Maharashtra Municipal Corporations Act, 1949 and third is the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965. These laws governing the municipalities provide for imposition of various taxes including the property tax on buildings and lands which include general tax, water tax, water benefit tax, sewerage tax, sewerage benefit tax, street tax etc. These enactments earlier provided for levy of property tax on the basis of certain percentage of rateable value of the buildings or lands. The basis for determination of rateable value as provided in the aforesaid enactments was the annual rent for which such buildings or lands might reasonably be expected to let from yea
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