Advocates:
['SAPKAL V D', 'LOKHANDE KISHOR N', '', 'FOR R/SOLE']

CRWP-1025-18.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD

CRIMINAL WRIT PETITION NO. 1025 OF 2018

1. The Secretary,

Rayat Shikshan Sanstha,

Satara, Dist. Satara

2. Head Master,

Laxmibai Bhaurao Patil Primary

and Secondary High School, Ahmednagar

..PETITIONERS

VERSUS

Ahmednagar Municipal Corporation,

Ahmednagar

Through it’s Commissioner

..RESPONDENT

....

Mr. V.D. Sapkal, Senior Advocate for petitioners

Mr. K.N. Lokhande, Advocate for respondent

....

CORAM

: R.G. AVACHAT, J.

RESERVED ON : 18^th FEBRUARY, 2022

PRONOUNCED ON : 10^th OCTOBER, 2022

JUDGMENT :

1.

Heard.

2.

The challenge in this writ petition, under Article 227 of the

Constitution of India, is to the judgment and order dated 10^th April, 2018

passed by the learned Additional Sessions Judge, Ahmednagar in Criminal

Revision Application No. 127 of 2012.

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CRWP-1025-18.odt

3.

Petitioner No.1 herein is an educational institution. It is a

charitable trust. It runs various schools in the State of Maharashtra.

Petitioner No.2 is one of it’s schools. The respondent is Ahmednagar

Municipal Corporation (erstwhile Municipal Council).

4.

The municipal council presented the petitioner tax bill (no.

78856) under Section 150 of the Maharashtra Municipal Council Nagar

Panchayat and Industrial Township Act, 1965 (‘the Municipal Council Act,

1965’) for the period April 1995 to March 1996. It was a bill for Rs.29,665/-

towards consolidated tax. The petitioner preferred appeal against the said

bill before the Property Tax Appeal Committee, Municipal Council,

Ahmednagar. The appeal committee, by its order dated 03^rd May, 1999 partly

allowed the appeal reducing the amount of tax to Rs.10,432/-. Still having

not been satisfied with the decision given by the appeal committee, the

petitioner – institution preferred Municipal Tax Appeal (No. 324 of 1999)

under Section 169 of the Municipal Council Act, 1965 before the Court of

Chief Judicial Magistrate, Ahmednagar. The learned Magistrate cum Joint

Civil Judge, Senior Division, Ahmednagar allowed the appeal vide it’

s

judgment and order dated 09^th March, 2012. The said order reads thus :-

“Appeal is allowed with costs, as under :

The impugned annual rateable value of suit property settled by

the respondent is hereby quashed and set aside.

The appellant – Institution is perpetually exempted from

payment of property tax under Section 132 of the B.P.M.C. Act,

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CRWP-1025-18.odt

1949 and education cess etc., as per law, as stated supra.

Having regard to the peculiar nature of this matter, total amount

towards property tax, education cess, etc. stated to have been

herein before deposited under protest by the appellant right

from the impugned assessment year 1995-96 till date shall be

refunded back by respondent to the appellant – Educational

Institution within a period of three months from today, failing

which it shall carry interest at the rate of 6% p.a.”

5.

Being aggrieved and dissatisfied by the judgment and order

dated 09^th March, 2012 passed in Municipal Tax Appeal No. 324 of 1999, the

municipal council preferred Criminal Revision Application (No. 127 of 2012).

It needs to be mentioned here that pending the municipal tax appeal, the

Municipal Council was converted into Municipal Corporation. The revision

application was, therefore, preferred by the Municipal Corporation through

it’s Commissioner. The learned Additional Sessions Judge, Ahmednagar

allowed the criminal revision application in terms of following order :-

“1) The revision petition is allowed.

2)

The judgment and order passed by the learned Civil

Judge, Sr. Division, Ahmednagar, dt. 09.03.2012 in Tax Appeal

No. 324/99, is hereby quashed and set aside.

3)

The decision of Tax Appeal Committee dt. 3.5.1999 fixing

annual rateable value of suit property at Rs.86,935/- is hereby

confirmed.

4)

Inform lower Court accordingly.”

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CRWP-1025-18.odt

Present criminal writ petition has, therefore, been pref