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2023 Supreme(Bom) 1206

G. S. PATEL, KAMAL KHATA
Prabhat Sadan Properties Pvt. Ltd. – Appellant
Versus
Municipal Corporation of Greater Mumbai – Respondent


Advocates:
Advocate Appeared:
For the Petitioner:Mr Sharan Jagtiani, Senior Advocate, with Mayur Khandeparkar, Siddharth Joshi & Chirag Sarawagi, i/b Tushar Goradia.
For the Respondent:Mr AA Kumbhakoni, Senior Advocate & Special Counsel, with Akshay Shinde, Kunal Waghmare, i/b Sunil Sonawane.

JUDGMENT :

GS Patel, J.

1. Rule. Respondents waive service. By consent, Rule is made returnable forthwith and the matter is taken up for final disposal.

2. By this Petition filed under Article 226 of the Constitution of India on 20th September 2022, the Petitioner, Prabhat Sadan Properties Private Limited (“Prabhat Sadan”) assails a demand raised by the Municipal Corporation of Greater Mumbai (“MCGM”) in the amount of Rs 72,94,268/- towards what is called “transfer premium”.

3. The one point that is not contentious is that under the same head of a transfer premium, the MCGM had previously demanded an amount of Rs 24,71,300/-, which the Petitioner admittedly paid. We say this at the forefront because Mr Jagtiani for the Petitioner said, albeit en passant, that even this amount ought not to have been demanded. Wisely, he did not press the point further given that there has never been a protest in that regard, nor is there even now a demand or a prayer for a refund of this amount. But he does use the fact of the previous demand, its payment and its receipt or acknowledgement, all admitted, and all without qualification or reservation of any kind — not on a without prejudice or subject to

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