1. The petitioner in writ petition No.30044 of 2023 is the appellant before us aggrieved by the judgment dated 17/11/2023 of the learned Single Judge in the writ petition.

2. Since the long and chequered history of litigation between the appellant and the respondent Corporation has already been detailed by the learned Single Judge in the impugned judgment, we do not choose to reiterate the same in this judgment. The limited issue involved in the writ petition, against the backdrop of the main dispute between the parties, was essentially with regard to the liability of the appellant / writ petitioner to pay property tax for the unauthorised construction and occupancy of areas earmarked as recreational area and car park in the approved plan pertaining to the building, on the basis of which the construction was effected. It is not in dispute that the construction of the building as per the approved plan was completed in 2001 and the completion certificate was issued to the appellant as early as on 05/03/2001. The occupancy certificate with regard to the area in question w