JUDGMENT :

S.J. KATHAWALLA, J.

INDEX

I. OVERVIEW OF CHALLENGE……………………….…….03

II. FACTS……………………………………………….06

III. ISSUE WHICH ARISE FOR CONSIDERATION…………….…13

IV. PROPERTY TAX LEVIED BY MCGM……………………….14

V. LEGISLATIVE PROVISIONS GOVERNING THE LEVY AND COLLECTION OF THE PROPERTY TAX……………………………15

A. CONSTITUTION OF INDIA…………………………………..15

B. MUMBAI MUNICIPAL CORPORATION ACT, 1888 ……………17

C. MAHARASHTRA (URBAN AREA) PRESERVATION OF TREES ACT, 1975……………………………...18

D. MAHARASHTRA EDUCATION & EMPLOYMENT GUARANTEE CESS ACT, 1962 …………………………………………..19

E. MAHARASHTRA HOUSING & AREA DEVELOPMENT ACT, 1976…...20

F. EXEMPTION FROM LEVY & COLLECTION OF PROPERTY TAX…….22

VI. ORDER DATED 8TH JANUARY, 2021……………………………..22

VII. PETITIONER’S SUBMISSIONS…………………23

VIII. RESPONDENTS’ SUBMISSIONS………………….24

IX. ANALYSIS OF THE ISSUES THAT ARISE FOR CONSIDERATION IN THIS PETITION AND THE COURT’S FINDINGS ……………………..26

ISSUE NO. (I) : WHETHER THE PETITIONER, BEING A WIDOW OF AN EXSERVICEMAN OR WAR WIDOW, IS ENTITLED TO EXEMPTION FROM PAYMENT OF ALL FORMS OF PROPERTY TAXES UNDER, INTERALIA, THE MMC ACT PURSUAN