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G. S. KULKARNI, R. N. LADDHA
Kharghar Co-op. Housing Societies Federation Ltd. through General Secretary – Appellant
Versus
Municipal Commissioner, Panvel Municipal Corporation – Respondent
JUDGMENT :
G.S. Kulkarni, J.
The judgment has been divided into the following sections to facilitate analysis:
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| Particulars | Paragraphs |
|
|
|
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| A | Preface. | 1 to 7 |
| B | Challenge. | 8 & 9 |
| C | Preliminary Objection. | 10 to 24 |
| D | Petitioners opposition to the preliminary objection | 25 & 26 |
| E | Analysis and Conclusion | 27 to 57 |
1. Petitioner No.1 claims to be a federation of co-operative housing societies constituted for welfare of the residents of Kharghar Node which is an area in Navi Mumbai. It is averred that petitioner No.1 is looking after the welfare of its Member Cooperative Housing Societies (for short “the Societies”). Petitioner No.2 is described to be a resident of Kharghar, and as an office bearer of a co-operative housing society, namely, one ‘Stuti Residency Co-operative Housing Society Ltd.’ The petition is affirmed by one Commander Siddheshwar Hira Kalawat who has described himself as General Secretary of petitioner No.1.
2. Respondent No.1 is the Commissioner of the Panvel Municipal Corporation (for short ‘the PMC’). The PMC
Judicial review of economic policy decisions by municipal corporations is limited to procedural legality; substantive authority to revise municipal taxes is not subject to judicial re-evaluation unle....
Writ petitions challenging show cause notices should not be entertained unless exceptional circumstances exist; petitioners must exhaust statutory remedies available under tax laws.
The main legal point established in the judgment is that the violation of principles of natural justice and non-compliance with statutory provisions can lead to the setting aside of assessment orders....
Point of Law : Entire tax for the period in question was paid by the petitioner as levied by the authority and the same is disputed by the Municipality, it is for the authority to find out as to whet....
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