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2024 Supreme(Bom) 308

A. S. CHANDURKAR, FIRDOSH P. POONIWALLA
Municipal Corporation of Delhi – Appellant
Versus
State of Maharashtra – Respondent


Advocates:
Advocate Appeared:
For the Appellant :Mr. Gaurav Joshi, Sr. Advocate with Mr. Sanjay Vashishtha, Mr. Shreyas Shrivastava, Ms.Tanisha Choudhary and Ms. Shilpa Joshi i/b. Mr. Shreyas
Shrivastava
For the Respondent:Dr. Birendra Saraf, Advocate General with Mr. P. P. Kakade, Mr. A. I. Patel, Addl. Govt. Pleader and Mr. S. B. Kalel, Mr. Pradeep Sancheti, Sr. Advocate with Mr. Darshit Jain, Mr. Deepak Deshmukh, Mr. Deepak Chitnis, Mr. Vivek Dwivedi and Mr. Vivek Dwivedi i/b. Naik Naik & Co, Mr. Sumit Kumar, ADC

Table of Content
1. petitioner’s authority and duty in tax collection. (Para 3 , 4 , 5 , 6 , 7)
2. statutory authority controlling tax collection. (Para 8 , 10)
3. legal procedures for tax recovery. (Para 9 , 12)
4. legal framework regarding authority for tax collection. (Para 14 , 15 , 17 , 20 , 21)
5. interpretation of tax-related statutes. (Para 18)
6. toll tax classified under recovery of land revenue. (Para 60 , 61 , 62 , 63)

JUDGMENT :

FIRDOSH P. POONIWALLA, J.

RULE. Rule made returnable forthwith and heard finally by consent of the parties.

2. By the present Petition, the Petitioner is seeking the following final reliefs :-

    “(a) this Hon’ble Court be pleased to issue a writ of mandamus directing the Respondents to take steps as per law and discharge their statutory duty by executing the warrants of distress/recovery certificates dated 26.11.2021, 20.12.2021, 22.12.2021, 21.02.2023, 27.02.2023 and 02.03.2023 issued by the Petitioner and more specifically mentioned in para 20 hereinabove.”

3. The Petitioner is a statutory body incorporated under the Delhi Municipal Corporation Act, 19

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