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G. S. KULKARNI, JITENDRA JAIN
Wintry Engineering & Chemicals Pvt. Ltd. – Appellant
Versus
State of Maharashtra – Respondent
JUDGMENT :
G.S.Kulkarni, J.
1. These are three petitions filed under Article 226 of the Constitution of India whereby a challenge has been raised by the petitioner to the assessment orders dated 14 September, 2022 pertaining to the financial years 2015-16, 2016-17 and 2017-18, assessing the petitioner for payment of the Local Body Tax (for short, “the LBT”) under the Maharashtra Municipal Corporation Act, 1949 (for short, “the MMC Act”) by the Kalyan-Dombivali City Municipal Corporation (for short the “Municipal Corporation”). There is also a prayer assailing the notice demanding such tax dated 14 June, 2023. As the prayers made in these three petitions are similar (except for the different periods), for convenience, the prayers as made in the first petition are required to be noted which read thus:-
(b) Quashing and setting aside the impugned Assessment order dated 14/09/2022
The court reaffirmed that state-imposed taxation measures do not violate local governance autonomy, maintaining the constitutional framework allowing state regulation over municipal tax matters.
Gram panchayat - Recommendation of specification of village - Petitioner gram panchayats are not entitled to an opportunity of hearing, it cannot be said that no effective consultation was made by re....
Civil courts lack jurisdiction over suits challenging municipal limit extensions under MMC Act Section 3 (legislative function) or planning authority actions under MRTP Act Section 149; belated chall....
The notifications for municipal formation and alteration complied with constitutional mandates and statutory requirements, and the principles of natural justice were not violated.
Municipalities cannot retroactively impose property taxes for periods before the current financial year based on alterations in assessment lists.
Municipal authority must act within jurisdiction and statutory mandates during property valuation revisions; arbitrary actions are subject to judicial scrutiny.
The provisions of the Bihar Panchayat Raj Act, 2006 shall have no application in respect of the areas to which the provisions of the Municipal Act are applied.
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