JUDGMENT :

1. These seven writ petitions are challenging the common judgment and order dated 1st July 1999 passed by the 4th Additional District Judge, Thane in Misc. Application nos. 51 of 1998 to 57 of 1998. The Miscellaneous Applications were filed before the District Court, Thane, for condoning the delay in filing the Appeals.

FACTS :

2. The Petitioner corporation re-assess the property of the Respondent for the purpose of property tax on the basis of Rateable Value and issued bills, to the Respondent/Assessee. The respondent/Assessee challenged the rateable value by filing seven appeals viz. Municipal Appeal Nos. 11 of 1989 to 17 of 1989, being the assessment for seven years for the property of the Assessee which were filed under Section 406 (1) of the Maharashtra Municipal Corporation Act (hereinafter referred as “the Corporation Act” .

3. The learned Civil Judge Senior Division, Thane, heard all these Appeals together and by his common judgment and order dated 26th April 1991, allowed the Appeals of the Respondent/Assessee.

4. The Municipal Corporation being dissatisfied, by the judgment and order passed by the Civil Judge Senior Division, Thane, preferred appeals under Section 4