Gujarat High Court
Laddev Sampat Somani vs Jamnagar Municipal Corporation on 8 May, 2025
NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
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Reserved On : 24/03/2025
Pronounced On : 08/05/2025
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 26703 of 2022
With
R/SPECIAL CIVIL APPLICATION NO. 400 of 2024
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R/SPECIAL CIVIL APPLICATION NO. 2072 of 2024
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R/SPECIAL CIVIL APPLICATION NO. 2997 of 2024
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 3015 of 2024
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 3140 of 2024
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 3005 of 2024
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
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R/SPECIAL CIVIL APPLICATION NO. 3824 of 2024
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 4551 of 2025
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NEUTRAL CITATION
C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 6548 of 2024
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C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 6189 of 2024
With
R/SPECIAL CIVIL APPLICATION NO. 6191 of 2024
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R/SPECIAL CIVIL APPLICATION NO. 8543 of 2023
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C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 7871 of 2024
With
R/SPECIAL CIVIL APPLICATION NO. 7872 of 2024
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C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 7882 of 2024
With
R/SPECIAL CIVIL APPLICATION NO. 7927 of 2024
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R/SPECIAL CIVIL APPLICATION NO. 7976 of 2024
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C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 8092 of 2024
With
R/SPECIAL CIVIL APPLICATION NO. 4482 of 2023
With
R/SPECIAL CIVIL APPLICATION NO. 26796 of 2022
With
R/SPECIAL CIVIL APPLICATION NO. 26775 of 2022
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With
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With
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undefined
With
R/SPECIAL CIVIL APPLICATION NO. 26769 of 2022
With
R/SPECIAL CIVIL APPLICATION NO. 26758 of 2022
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R/SPECIAL CIVIL APPLICATION NO. 26764 of 2022
With
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R/SPECIAL CIVIL APPLICATION NO. 26788 of 2022
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With
R/SPECIAL CIVIL APPLICATION NO. 26759 of 2022
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With
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With
R/SPECIAL CIVIL APPLICATION NO. 4501 of 2023
With
R/SPECIAL CIVIL APPLICATION NO. 26760 of 2022
With
R/SPECIAL CIVIL APPLICATION NO. 26795 of 2022
With
R/SPECIAL CIVIL APPLICATION NO. 17451 of 2024
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With
R/SPECIAL CIVIL APPLICATION NO. 17455 of 2024
With
R/SPECIAL CIVIL APPLICATION NO. 17456 of 2024
With
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With
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C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
undefined
With
R/SPECIAL CIVIL APPLICATION NO. 17528 of 2024
With
R/SPECIAL CIVIL APPLICATION NO. 17529 of 2024
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With
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With
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With
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With
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C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025
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FOR APPROVAL AND SIGNATURE:
HONOURABLE MRS. JUSTICE MAUNA M. BHATT
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Approved for Reporting Yes No
Yes
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LADDEV SAMPAT SOMANI
Versus
JAMNAGAR MUNICIPAL CORPORATION & ANR.
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Appearance:
MR NISHITH P ACHARYA(9308) for the Petitioner(s) No. 1
MS BANSI M KARIA(9320) for the Petitioner(s) No. 1
MR HS MUNSHAW(495) for the Respondent(s) No. 1,2
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CORAM:HONOURABLE MRS. JUSTICE MAUNA M. BHATT
CAV JUDGMENT
1. Rule returnable forthwith. Learned advocate Mr.H.S.Munshaw waives service of rule on behalf of respondents.
2. The issue involved in all these petitions is in relation to levy and demand of property tax for the plots possessed by respective petitioners.
3. These group of petitions are filed seeking to quash and set aside the property tax bills issued by respondent- Jamnagar Municipal Corporation. Interim prayer, in each of the petitions seeking to restrain respondent-corporation from effecting recovery pursuant to the impugned bills is also prayed. It is case of the petitioners that in all these petitions, challenge is with respect to levy, demand and recovery of property tax, for their respective premises, for the years 2013-2014 to 2023- 2024. It is contended that the levy and consequential demand is un-authorised, ultra-vires to the provisions of the Gujarat Provincial Municipal Corporation Act, 1949 and the Rules Page 18 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined framed thereunder, and therefore, the bills deserve to be quashed and set aside.
4. In all these petitions, this Court had issued notice, and granted ad-interim relief directing respondent-corporation not to take any coercive action of recovery in respect of the bills raised. Since the issue involved in these captioned writ petitions is similar, with consent of learned advocates for the respective parties, all these petitions are heard and decided by this common judgment. For the sake of convenience, facts referred in Special Civil Application No.2962 of 2024 are recorded for adjudication of the issue involved in all these petitions.
5. Factual background: [Taken from Special Civil Application No. 2962 of 2024].
(i) The petitioner herein is having his place of business within the limits of Jamnagar Municipal Corporation. Prior to 2013, the said place of petitioner was earlier within the Nagar Sim limits of village Dared. Thereafter, by notification dated 04.10.2013, issued under the provisions of GPMC Act, village Dared with other villages was included within larger urban area of Jamnagar Municipal Corporation. Admittedly, the said notification was issued in the year 2006 however, enforced w.e.f 04.10.2013. Thus, enforcement of notification w.e.f.
04.10.2013 is not in dispute as also the aspect that presently Page 19 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined the property is situated within the limits of Jamnagar Municipal Corporation. The notification dated 04.10.2013, is annexed at Annexure -A page 13 of Special Civil Application No.2072 of 2024.
(ii) The petitioner is holding the plot acquired by GIDC in Phase III. Possession of said plot with the petitioner is not in dispute and as on date also the petitioner is in possession and running his/ her business there.
(iii) Similar is the situation with all the petitioners and all the petitioners of captioned writ petitions are carrying on their business from their respective plots, in the area acquired by GIDC phase- III. Aggrieved by demand raised by respondent- corporation of property tax by issuance of bills, these petitions are filed.
6. Submissions of Petitioners
(i) Heard learned advocates Mr. Nishith Acharya with Ms.Bansi Karia for the petitioners. Learned advocate submitted that action initiated by respondent-Corporation demanding property tax by issuance of bills from the year 2013-2014 to 2023-2024, is erroneous on the following grounds and therefore the bills raised deserve to be quashed and set aside.
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(ii) It is case of the petitioners that the bills were issued de hors the provisions of Gujarat Provincial Municipal Corporation Act 1949 and the Rules framed thereunder because the bills have been issued without framing assessment for each official year and are issued for a consolidated period of 11 years. As per the extant rules, framing of assessment, recording the same in the assessment book, inspection of assessment book, inviting objections and making demand by raising bills is required to be completed before expiry of official year. In these cases, since the consolidated bills for the period 2013-2014 to 2023- 2024 were raised without framing the assessment for each official year, they are in breach of statutory provisions and deserve to be quashed and set aside.
(iii) The consolidated bills issued are contrary to the Taxation Rules framed under Gujarat Provincial Municipal Corporations Act, 1949 (hereinafter referred to as "Taxation Rules"). As per procedure contemplated under the Taxation Rules, the authority is required to assess the site and upon assessment being framed they are required to issue estimated bills. Against estimated bills it is open for the occupant to raise objections. If no objections are raised by the occupant or if the objections filed are not acceptable, then only final bills can be issued during concerned official year. Thus, after the official year, no bills can be issued. Therefore, since the procedure has not Page 21 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined been followed, the consequential action of issuance of bills is bad in law.
(iv) As per the settled legal position, assessment must be completed before close of the official year. The official year has been defined under Section 2(44) of GPMC Act; i.e 1st of April every year. In this case, since the bills have been issued after the official year, they are invalid bills. Moreover, to have a valid list of assessment, the assessment framed for the respective properties needs to be authenticated before the expiry of official year. In absence of any valid list (authenticated), as held in following decisions of Hon'ble Supreme Court, issuance of property tax bills for the period 2013- 2014 to 2023- 2024, needs to be quashed and set-aside:
1. Hubli vs. Subha Rao Hanumantharao Prayag and Ors. reported in AIR 1976 SC 1393
2. Anant Mills Co. Ltd. Vs. Municipal Corporation Cor the City of Ahmedabad reported in XIII (2) GLH 897
(v) Further, before issuance of bills, no opportunity of computation or opportunity to raise objections was given and, therefore, provisions of Rules 21A and 21B are not attracted in the facts of present case. Zone wise proper facilities not being provided by the Municipal Corporation, the levy of property Page 22 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined tax is illegal and therefore also not required to be paid by the petitioner.
(vi) Learned advocate submitted that the said issue is no more res integra in view of decision in the case of Vijayan Rajamanicka Nadar Pagalam vs. Jamangar Municipal Corporation in Special Civil Application No.18000 of 2018 and other allied writ petitions wherein, this Court after taking into consideration all contentions of respondent- Corporation has allowed the petition by quashing and setting aside the bills issued levying property tax for the period from 2006 to 2013. It is held by this Court in Special Civil Application No.18000 of 2018, that consolidated bills levying property tax for the period 2006 to 2013 cannot be issued, and the same act being repeated here, these petitions deserve to be allowed. Further, against the decision in Special Civil Application No.18000 of 2018, the Corporation has filed SLP before the Hon'ble Supreme Court, wherein, only notice has been issued vide order dated 09.12.2019.
7. Submissions of Respondents
(i) Opposing the petition, learned advocate Mr.H.S.Munshaw appeared for respondent Corporation and submitted at the outset that demand for the years 2013-14 to 2017-18 shall not be enforced and therefore submissions only relating to 2018 Page 23 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined onwards be considered. He further submitted that three affidavits-in-reply are filed on behalf of respondent Corporation. Referring to the affidavit dated 03 07.2024 (1 st affidavit- page 18 in Special Civil Application No.2962 of 2024) learned advocate submitted that:
(a) Respondent No.1- Jamnagar Municipal Corporation (JMC), has enacted Special Act No.3 of 1999 introducing Area Based Property Tax System, for assessment of property tax; for the properties situated within territorial limits of Municipal Corporation.
(b) The State Government through its Urban Development and Urban Housing Department issued Notification on 10.08.2005, extending territorial limits of Jamnagar Municipal Corporation. Thereafter, vide Notification dated 04.10.2013, it included 17 villages within territorial limits of Jamnagar Municipal Corporation and therefore, all properties referred in these petitions are within territorial limits of Jamnagar Municipal Corporation. Jamnagar Municipal Corporation ( JMC for short ), being a civic body is duty bound to provide various civic facilities like road, water supply, drainage, streetlights, parks, gardens and other related services. JMC collects property tax as per Section 141 of GPMC Act and the Taxation Rules framed thereunder. Accordingly, JMC assessed Page 24 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined tax in relation to all 3215 industrial / commercial plots and 1200 residential plots within GIDC, Phase-II and III which is within the limits of Jamnagar Municipal Corporation. Since GIDC Phase I was part of Jamnagar Municipal Corporation from beginning, it was and is being assessed to property tax.
(c) Learned advocate at the outset submitted that in all these captioned petitions, the issue under consideration is with regard to levy of property tax for the period from 2018-2019 to 2023-2024, and therefore levy of property tax for other years may be enforced. Tax was levied after following due procedure as contemplated under the Act and the Rules and after framing the assessments in respective cases. Further, issue with regard to levy of property tax for the period from 2006- 2013, is pending before the Hon'ble Supreme Court. However, from the year 2018-2019, property tax was levied after framing assessment and tax bills were served regularly from the year 2018-2019. Therefore, submission of the petitioner that the issue is no more res integra in view of decision of Vijayan Rajamanicka Nadar Pagalam vs. Jamnagar Municipal Corporation in Special Civil Application No.18000 of 2018, is not correct because the facts are not similar. Further, approximately Rs.150 crores have been spent during the last 8 years providing amenities to GIDC Phase II and III, which is subject matter of present petitions and still development work Page 25 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined of approximately more than Rs.200 crores is in progress. Without funds, it would be impossible for the Corporation to provide the amenities which the petitioners are enjoying at the moment.
(d) Lame attempt is made to file these petitions, on the ground of issue being covered by the decision in the case of Vijayan Rajamanicka Nadar Pagalam vs. Jamnagar Municipal Corporation in Special Civil Application No.18000 of 2018 and allied writ petitions suppressing that the plot holder's association had approached the respondent corporation, with a proposal to make payment of property tax for the period of 10 years, if their cases can be considered for waiving interest and penalty. The correspondence at Annexure F page 67 dated 07.10.2021, Annexure G page 70 dated 10.11.2021, Annexure H page 71 dated 17.08.2023 supports the submission of Corporation that association had approached and shown willingness to make payment of property tax. A memorandum of understanding at Annexure J page 87 was executed between GIDC Association and Jamnagar Municipal Corporation wherein the members have agreed for payment of taxes from 01.04.2018 and therefore also filing of these petitions is an afterthought.
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(e) Further, after framing assessment, bills were served to respective petitioners, and this aspect is evident from Annexure E page 59. Learned advocate at this stage submitted that the officer of Municipal Corporation is present with all documents for perusal of the Court and upon perusal of these documents it would be evident that each property was assessed for property tax and served with bill before end of the official year.
(ii) By placing reliance on further affidavit dated 01.03.2025, (2nd affidavit- page-122 in Special Civil Application No.2962 of 2024), learned advocate submitted that to support the contention of respondent JMC that, all petitioners were assessed during official year and then served with respective property tax bills, specimen copies are annexed at Annexure A and service thereof to the respective petitioners is annexed at Annexure D page 138. Communication made by Tax Officer, Jamnagar Municipal Corporation to the postal department for grant of bulk business of speed post is annexed at page Nos.142 and 143. Page No.144 reflects the service, and the endorsement made thereon. Therefore, service of property tax bills to petitioners is evident.
(iii) Moreover, the affidavit dated 08.03.2025 (3 rd affidavit page 152 in Special Civil Application No.2692 of 2024) narrates the procedure adopted by the respondent corporation before Page 27 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined issuance of bills. Learned advocate by placing reliance on affidavit dated 08.03.2025, submitted that the property tax was levied under Section 141 of GPMC Act. Section 141B of GPMC Act refers to area-based property tax system, which has been followed in these cases. Since the petitioners are within territorial limits of Jamnagar Municipal Corporation, as required under Chapter VIII of Schedule to GPMC Act, which contains the Taxation Rules, the property owner is liable to give notice to the Commissioner as prescribed under Rules 3 to
5. In these cases, the same has not been followed by respective petitioners. Therefore, the Corporation surveyed and assessed industrial units and residential units of GIDC Phase-II and III and prepared an online assessment book, as contemplated under provisions of Rule 9 of the Taxation Rules. The survey and measurement with regard to 1656 and 1318 Industrial units of GIDC of Phase II and III , respectively ,was carried out. Similarly, survey and measurement of 1002 units of GIDC Phases I and II were also completed. Moreover, there are in all 605 open plots in GIDC Phase II and III and similar exercise was carried out for the said properties also. Since entire system works online, complete details of preparation of assessment book online were made available to public at large. Specimen copies of online assessment information available, as uploaded by Corporation is annexed at Annexure A page 162 to the affidavit dated 08.03.2025.
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(iv) Therefore, all these properties were surveyed, measured and recorded in the assessment book. Thereafter, the notices were served on all unit owners under the provision of Rule 15(2) of Taxation Rules under Chapter VIII of GPMC Act.
(v) Industrial units as well as residential units were sent notices through post and in case of vacant plots, the notices were served personally through staff members of property tax department. The endorsement in the register supports the service made. Service of notice to the unit holders is made by two separate modes i.e., through post as well as online portal. The postal certificates are also annexed along with the reply. Despite the service of the assessment, till date no objections have been received against the notices issued under Rule 15(2) of Taxation Rules.
(vi) As per Rule, if no objections have been raised against the entry made in the assessment book under Rule 15(2) of the Taxation Rules, the Corporation is competent to proceed further to issue bills under the provisions of Rule 39 which has been done in these cases. Identical procedure was followed by administration, and it has prepared two separate registers in this regard indicating bills sent through UPC (Under Postal Certificate) as well as served personally through staff members. Once assessment is prepared, the same would be valid for a Page 29 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined block of 4 years unless there is an alteration in property. Therefore, the contention raised by petitioner is contrary to the provisions of Rule 21(A) of the Rules and assessment book need not be prepared every official year. The assessment book, in absence of any change, is valid for a period of four years. Rule 21(2) stipulates that a new assessment book is to be prepared at least once in every four years which is done in these cases. Thus, more than 312000 properties were assessed for property tax and other related taxes. Respondent Corporation maintains Online Data Base of all properties for property tax and other taxes which is evident and available on the website of the respondent i.e. www.mcjamnagar.com
(vii) The respondent Corporation after first assessment in the year 2016-2017 and 2017-2018 has carried out 'Chaturvarshiya Akarani'; i.e. assessment for the block period of four years for 2018 to 2022 which is evident from the assessment book. The issuance of assessment notice and final updating of bills are annexed at Annexure B page 173. Learned advocate further submitted that the assessment being a continuous process after 2018-2022, the Corporation has started the 'Chaturvarshiya Akarani' of 2023-2027 and public notices for the same are issued and partial completion of the same is evident from Annexure C page 181. Therefore, this is not a case where no assessment is framed or that the bills were not issued in the Page 30 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined official year and the facts being different from the decisions relied upon, these petitions deserve to be rejected with exemplary cost.
(viii) In support of his submissions with regard to levy of property tax, Learned Advocate for JMC relied upon following decision: -
(1) Judgment dated 21.07.2016 in Special Civil Application Nos. 16400 of 2015 and allied writ petitions in case of Tokle Timber Mart vs. State of Gujarat & Anr.
8. Conclusions
(i) Considered the submissions and decisions relied upon. In view of the statement made by Mr. Munshaw that demand for the period 2013-14 to 2017-18 will not be enforced, submissions of both sides are considered only for the period 2018 onwards. Considering the averments made in the pleadings and submissions canvassed by respective parties, following issues arise for consideration:
(a) In facts of these cases, whether the property tax levied and demand raised by issuing bills, for the properties occupied Page 31 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined by the respective petitioners can be stated to be retrospectively levied after end of official year?
(b) Whether in the facts of these cases, service of bills can be said to be effected before end of the Official year?
(c) Whether the issue involved in these petitions is squarely covered by the decision of this Court in the case of Vijayan Rajamanicka Nadar Pagalam vs. Jamangar Municiapl Corporation in Special Civil Application No.18000 of 2018 as contended by the petitioners.
9. For adjudication of the above issues, it would be apposite to revisit following facts and the provisions of law.
(i) Undisputedly, properties of the petitioners are situated within the limits of Jamnagar Municipal Corporation and therefore amenable to payment of property tax under the provisions of GPMC Act and the Taxation Rules framed thereunder.
(ii) For the property tax levied and demand raised by issuing bills from the year 2006-2013, the petitioners had preferred Special Civil Application before this Court wherein demand of property tax has been quashed and set aside and SLP Page 32 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined challenging this Court's order is pending before the Hon'ble Supreme Court. Whereas in the cases on hand, the issue pertains to levy of property tax for the years 2018-2019 to 2023-2024. It is contended on behalf of respondent Corporation that validity of levy and demand of property tax by corporation may be restricted for official years 2018-2019 to 2023-2024; and therefore, these petitions are considered as to whether the levy and demand of property tax for the official years 2018- 2019 to 2023-2024 is valid or not.
(iii) It is case of the petitioners that the issue is squarely covered by the decision of this Court in Special Civil Application No.18000 of 2018 and allied matters because prior to date of issuance of bills at Annexure B page 14 dated 08.01.2024, no bills were raised and served to the petitioners and therefore the assessment cannot be stated to be recorded in the assessment book for the years 2018-2019 to 2023-2024. Since no assessment has been recorded in the assessment book, for official years 2018-19 to 2023-24, the question of raising objections would not arise and thus, there is breach of procedural rules. The levy and demand of property tax therefore being illegal, deserves to be quashed and set aside.
(iv) Against the contentions of the petitioners, three replies have been filed by the respondent - Corporation. In the reply Page 33 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined dated 03.07.2024 (page 18) reliance has been placed on inclusion of properties of the petitioners into Jamnagar Municipal Corporation. Section 141 of GPMC Act is referred for the levy of property tax and recording of 1,02,333 newly added properties, in the assessment book. The averment with regard to assessment framed, recorded in the assessment book, and service of bills has been made. Distinction has been carved out in the affidavit to the effect that the issue pending before the Hon'ble Supreme Court, pertains to demand of property tax up to year 2013 and in these cases, the issue is in relation to levy and demand of property tax for the years 2018-2019 to 2023- 2024, wherein the assessments in respective cases were recorded in assessment book during official year, by following "chaturvarshiya aakarni". Objections were invited by putting the petitioners to notice and thereafter assessments were finalised during official year. The bills were thereafter prepared and served to the petitioners. For proof of service of bills; delivery register is annexed at page 59. Other documents referred are minutes of meetings between property holders and Municipal Corporation, for payment of property tax.
(v) In the second affidavit filed dated 01.03.2025, bills generated from the year 2018-2019 followed by year 2019- 2020, 2020-2021, 2021-2022, 2022-2023 and 2023-2024 were placed by way of specimen bills. Assessments of property tax in Page 34 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined all cases for 2018-2019 to 2023-2024, before end of the official year was done and generation of bills is asserted annexing bills at Annexures A and B. As informed by Learned Advocate Mr. Munshaw for respondent- Corporation, Shri Jignesh Jitendrakumar Nirmal, In-charge Assistant Municipal Commissioner (Tax) was present with the original documents like assessment book, bills generated and proof of service.
(vi) The third affidavit dated 08.03.2025, reads as under:
"7. The respondent No.2 submits that Jamnagar Municipal Corporation has carried out all the due process of assessment & billing of the property tax.
8. Respondent No.2 most humbly submits that, industrial units and residential units of GIDC, Phase 2 and 3 were surveyed and assessed and on-line assessment book was prepared as per the provisions of Rule 9 of the Taxation Rules. It is submitted that, survey and measurement with regards to 1656 and 1318 industrial units of GIDC, Phase 2 and 3 was carried out. It is further submitted that similarly, survey and measurement of 1002 residential units of GIDC, Phase 2 and 3 were also completed. It is pertinent to note that there are in all 605 open plots in GIDC, Phase 2 and 3 and similar exercise was carried out for the said Page 35 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined properties also. It is reiterated that complete details were made available about the properties On-line for public at large. A copy of the online assessment information is annexed herewith and marked as Annexure: A.
9. The respondent no.2 submits that all these properties were surveyed and measured, and thereafter, individual notices were served on all the units' owners under the provision of Rule 15(2) of the Taxation Rules under Chapter-8 of the Gujarat Provincial Municipal Corporation Act, 1949.
10. The respondent no.2 submits that running units as well as residential units were sent notices through post while so far as the vacant plots are concerned, it was thought fit to serve the notices personally through staff members of Property Tax Department.
11. The respondent no.2 submits that the authority is having registers about the service of notices to the unit holders by way of two separate modes, as stated herein above. It is stated that the posts were sent through under the Postal Certificates which is so clear from the record.
12. The respondent no.3 submits that respondent no.2 craves leave to produce both the registers Page 36 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined during the course of hearing of present Special Civil Application.
13. The respondent no.2 submits that not a single unit holder has submitted objections against individual notices issued under Rule 15(2) of the relevant Taxation Rules.
14. The respondent no.2 submits that, as there were no objections of this assessment notices issued under Rule 15(2), as referred to herein above, it was though fit to proceed further and issued bills for the taxation under the provisions of Rule 39. It is stated that identical procedure was followed by the administration and it has prepared two separate registers in this regard indicating bills served through U.P.C. (Under Postal Certificates) as well as handed over personally through staff members.
15. The respondent no.2 submits that the contention raised by the petitioner association is contrary to the provisions of Rule 21(a) of the relevant Rules and it is categorically ruled that new assessment book need not be prepared every official year. It is also provided that even under certain circumstances, assessment book may be prepared, completed etc. after the expiry of year to which it relates.
16. The respondent No.2 submits that as per the Page 37 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined Rule 21(2) A new assessment book is to be prepared at least once in every four years.
17. The respondent no.2 submits that there are in all more than 312000 properties which are assessed for property taxes and other taxes. The respondent no.2 is maintaining On Line Data Base of all assesses for the property taxes and other taxes. In another word, the assessment register is maintained and is available online and any assessee can have hard copy of it provided a property tax number is available. The Website of the respondent is WWW.MCJAMNAGAR.COM
18. The respondent No.2 submits that after the first assessment in 2016-17 & 2017-18, Jamnagar Municipal Corporation has carried out the Chaturvarshiya Akarani 2018-2022. And the public notice for the same, the completion of the assessment, viewing of the assessment book, issuance of assessment notice and finally updating of billing are annexed herewith and marked as annexure-B.
19. The assessment is a continue process and after the 2018-22, Jamnagar Municipal Corporation has started the Chaturvarshiya Akarani of 2023-27. The public Notice for the same and partial completion of the same are annexed herewith and marked as Page 38 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined annexure-C.
20. It is stated that non-payment of huge amount of property tax and other taxes has adversely affected the financial position of Jamnagar Municipal Corporation and resultantly, developmental works are paralyzed and ultimately, sufferer is public at large. Hence, the Hon'ble Court may be pleased to not to grant any interim-relief and reject the present Special Civil Application in limine with cost in the interest of justice."
10. On the above referred facts, it would be beneficial to refer to certain provisions of GPMC Act and the Taxation Rules framed thereunder.
(i) Chapter XI referrers to Municipal Taxation, wherein Section 127 of GPMC Act provides for imposition of property tax.
(ii) Section 139 of GPMC Act provides for primary liability of person for property taxes. Section 141 of the GPMC Act, provides for Property taxes to be a first charge on premises on which they are assessed. Therefore, as envisaged under these charging Sections, levy of property tax under the provisions of GPMC Act is mandatory.
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(iii) For levy of such property tax, procedure as envisaged under Chapter VIII- Taxation Rules of GPMC Act is required to be followed. In the above context, if Taxation Rules are considered, Rule 1 to Rule 3 provides for liability for payment of property tax as conferred by Section 141 of GPMC Act.
(a) Rule 9 provides for contents of Assessment book which mandates the Commissioner to keep assessment book with the contents as referred in the said Rule for every official year. In other words, the Commissioner shall maintain the assessment book for every official year with all the details referred in this rule, which includes the ratable value and rate of property tax fixed by the Corporation.
(b) Rule 13 provides to give public notice when valuation of property of any ward has been completed. Rule 13(1) reads as under:
"13(1) When the entries required by clauses
(a), (b), (c) and (d) of rule 9 have been completed, as far as practicable, [in the assessment-book or any section thereof] the Commissioner shall give public notice thereof and of the place where the assessment-book or Page 40 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined the section], or a copy of it, may be inspected."
Thus, when the entries in assessment book have been completed as far as practicable as required under Rule 9 ,clause (a) which refers to list of buildings or lands or premises, clause (b) which refers to relatable value of property, clause (c) which refers to name of the person primary liable for the payment of property tax and clause (d) which refers to buildings or land or premises not liable to be assessed to general tax, amongst others, than the commissioner shall give public notice providing inspection of assessment book specifying time and date.
(c) Rule 14 refers to assessment-book to be open to inspection.
(d) Rule 15 provides for time limit for filing complaints against valuation to be publicly announced. Under Rule 15, the Commissioner is required to provide time of not less than fifteen days from the publication of such notice, to lodge objections against the amount of any relatable value entered in the assessment-book. In view of above procedural requirement, if the facts and the procedure adopted by the respondent- corporation in the present case is analysed then in these cases Page 41 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined as stated in the affidavit, residential and industrial units of GIDC, Phase II and II were surveyed and assessed and on-line assessment book was prepared as per the provisions of Rule 9 of the Taxation Rules. It is submitted that, survey and measurement with regards to 1656 and 1318 industrial units of GIDC, Phase II and III was carried out. Similarly, survey and measurement of 1002 residential units of GIDC, Phase II and III were also completed. Similar exercise was carried out for all open plots of GIDC phase II and III. Complete details were made available about the properties On-line for public at large. Online assessment information available is annexed Annexure:
A page 162. Individual notices were served on all the units' owners under the provisions of Rule 15(2) of the Taxation Rules under Chapter-8 of the Gujarat Provincial Municipal Corporation Act, 1949. These individual notices were served personally as also through post. The register evidencing service was made available during the course of hearing. It is case of the respondent-corporation that despite notices served to respective petitioners, no objections were received. Since no objections were received against notice issued u/r 15(2) of the Taxation Rules, the respondent- corporation generated bills u/r 39 of Taxation Rules and served to the petitioners. Service of bills were effected through post as well as hand delivery.Page 42 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025
NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined At this stage considering submission of respondent- corporation and the proof of service placed on record, it would be apposite to refer to Section 27 of General Clauses Act, 1897 which reads as under:
"27. Meaning of service by post.-Where any [Central Act] or Regulation made after the commencement of this Act authorizes or requires any document tobe served by post, whether the expression "serve" or either of the expressions "give" or "send" or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post."
Applying the said provision, service in these cases can be stated to be effected as evident from communication dated 14.02.2023 of post master Jamnagar (H.O.)at page 143. Thereafter, for Chaturvarshiya Akarani 2018-2022, the relevant Page 43 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined procedure followed is forming part of record of Special Civil Application No.2962 of 2024 at Annexure-B page 169 onwards.
11. Therefore, the contention on behalf of respondent- corporation that the assessments were framed in cases of respective petitioners, thereafter recorded in the assessment book before end of the official of each official year, following 'chaturvarshiya aakarni' merits acceptance. Further, the respondent providing inspection of assessment book, inviting objections and the publication thereafter is also evident from record. Therefore, contention of the petitioners that for the assessment year 2018-2019 to 2023-2024, no assessments were framed during official year and the bills were not served to the petitioners as also the procedure not followed as contemplated under the provisions of Rules 13 to 15 i.e the publication and inspection, in the opinion of this Court, does not merit acceptance.
12. With regard to the service of bills, apart from online availability of bills on the website of corporation, as per Section 27 of General Clauses Act, in the opinion of this Court, once the notices are properly addressed and given to the postal authority for service, it amounts to valid service and in these cases, the respondent corporation has placed on record the correspondence entered between them and the postal Page 44 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined department for service of notice and the same is evident from the Annexure at Page 142 and page 143, therefore, in the opinion of this Court, it amounts to effective service and requires to be treated as served to the petitioners.
13. Therefore, the issues framed that- whether, in facts of these cases, is it a case where assessments have been framed in the official year and thereafter bills were served, in the opinion of this Court is required to be answered in the affirmative. In the cases of all the petitioners, the assessments were framed before end of official year and the bills were also served before end of the official year. Issue nos. 1 and 2 are answered accordingly.
14. Further, Rule 21 permits the authority not to prepare a new assessment book, in absence of any alteration in the property. Moreover, Rule 21B permits assessment to be framed at the interval of every four years which has been done in the present case as stated in the affidavits filed.
15. Now in relation to the third issue that the issue raised in these petitions is squarely covered by the decision of this Court in Special Civil Application No.18000 of 2018 and allied maters, it is noticed that in Special Civil Application No.18000 0f 2028, the prayer made was with regard to quashing and Page 45 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined setting aside of the tax bills dated 07.07.2018. Admittedly, in those cases, the bills were issued for the period 2006-2013 and it was case of the petitioners therein that prior to 07.07.2018, no bills were issued. In Special Civil Application No.18000 of 2018, it was further case of the petitioners that no authentication of assessments for the official year from March 2006 to October 2013 was done. Since no assessments were framed on or before end of the official years, resultantly bills were not prepared and served during official year. Therefore, since the assessments in those cases were framed and bills were served after expiry of the official year, the recovery effected by respondent Municipal Corporation retrospectively was declared bad in law. On above facts in the decision dated 15.07.2019, in Special Civil Application No.18000 of 2028, this Court by referring to Section 127 (3) held that Municipal taxes are required to be assessed and levied in accordance with the provisions of GPMC Act and the Taxation Rules. This Court further placing reliance on Rule 9 and Rule 15(2) which refers to assessment book and Rule 21B which refers to the manner and method in which assessment book shall be prepared and completed etc., in facts of those cases held that the same was not done during relevant official years. Reliance was placed on decision in the case of Anant Mills Co.Ltd vs. State of Gujarat and Ors. reported in (1975) 2 SCC 175. In the decision in the case of Anant Mill Co. Ltd. (supra) it is held that the Page 46 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined assessment of the property tax for any particular official year must be completed before expiry of the official year. In the said decision it is further held that the procedure for assessment and levy of property tax set out in those provisions, must be completed before expiry of the official year and no assessment can be made after official year. In the said decision of this court , reliance is also placed on the decision in the case of Kanaiya Prints Pvt. Ltd. Vs. Assessment and Recovery Officer and Anr. reported in (2003) 1 GLH 449 wherein also the preparation of assessment book during official year has been reiterated.
16. Reliance was also placed independently on the decision in the case of L.M.Patel vs. Baroda Municipal Corporation reported in 1995 1 GLH 1198 ; and Hubli vs. Subha Rao Hanumantharao Prayag and Ors. which has been considered by this Court in Special Civil Application No.18000 of 2018. In those cases also, the facts were to the effect that assessments were not framed and recorded during official year for the levy of property tax. Whereas, in the cases on hand this court cannot ignore the affidavits filed and the documents annexed justifying assessments framed in case of respective properties of the petitioners and recorded in the assessment book. The procedure followed before service of bills is considered in earlier paragraphs that assessment book was made available to Page 47 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined the petitioners for inspection, despite which no objections were raised and thereafter bills were served. One more aspect this Court would like to highlight is about petitioners contending to being unaware about the online availability of bills. The said contention falls to the ground in light of the fact that the petitioners, through their association itself held negotiations with the Respondent Corporation. Further, as contended by the respondent-JMC that there are total 4460 properties in GID Jamnagar phase II and III, and out of that 3580 properties have paid their taxes.
17. Therefore, in the opinion of this Court, facts not being similar, reliance placed by learned Advocate for the petitioners that the issue involved in these petitions is squarely covered by decision of this court dated 15.07.2019, in Special Civil Application No.18000 of 2018, and no more res-integra is not acceptable. Therefore, issue no. 3 is accordingly answered that the decision relied upon would not be squarely applicable.
18. There are certain other decisions also relied upon by Mr. Acharya for the petitioners. In the case of Batliboi and Co. Limited vs. Municipal Corporation of the City of Surat in Special Civil Application No.131 of 1989, wherein the issue considered was rate of property tax recorded in the assessment-
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19. In the case of Kanaiya Prints Private Limited vs. Assessment and Recovery Officer reported in 2003 1 GLH 449, relied upon by learned advocate for the petitioner, the consideration made was with regard to contents of the Assessment Book before end of the official year under Rule 9 of the Taxation Rules, which is not the issue to be considered in these cases.
20. Reliance is also placed in the case of Municipal Corporation of Ahmedabad vs. Jhaveri Keshavlal Lallubhai in First Appeal No.301 of 1961, where issue in the opinion of this court is about the rate of property tax and the same being not the issue here would not be applicable in the facts of this case.
21. In the case of Bhikhabhai Dahyabhai Jajadiay vs. Bhavnagar Municipal Corporation in Special Civil Application No.1544 of 2021, it is noticed that the issue was about application of factor and the application of rate of tax which is not the issue here and therefore, not considered in detail.
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22. In the decision in the case of Satish Dattatray Shivalkar (Dr.) vs. Pimpri Chinchwad Municipal Corporation Anr. Reported in 2002 (0) AIR (Bom) 244, the issue was in relation to the issuance of demand notices, wherein it was considered that every entry in the assessment book or alteration made therein is to be done during the official year, which is not the case here and, therefore, has no application.
23. Reliance was also placed on the decision of Hon'ble Supreme Court in the case of M/s. A.P. Electrical Equipment Corporation vs. The Tahsildar & Ors. in Civil Appeal Nos.4526- 4527 of 2024, to submit that the High Court while exercising the powers under Article 226 of the Constitution can go into the disputed of question of facts. In the opinion of this Court the said decision is not applicable in the present set of facts .
24. Moreover, from the rejoinder affidavit dated 17.03.2025 in Special Civil Application No.2692 of 2024, it is noticed that averments are made disputing service of notice. Allegations of false statements on oath by the respondent- corporation were made. In other words, facts stated on oath were disputed and thus at the most it may be a case of disputed questions of facts with regard to service of notice. Therefore, the levy of property tax in cases of petitioners in relation to their Page 50 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined respective properties and consequential demand raised in the opinion of this court, are not without jurisdiction.
25. In view of above, in the opinion of this Court, since levy of property tax being mandatory and once the levy is made after framing the assessment during the official year, followed by entry in the assessment book and the assessment book to be made available to the person for inspection, in the opinion of this Court, no case is made out to quash and set-aside the bills issued for the years 2018 to 2024.
26. Therefore, all the petitions in so far as the challenge to demand of property tax for the years 2018 to 2024 are concerned, are without any merits and the same deserve to be dismissed and are accordingly dismissed. Rule stands discharged. Interim relief earlier granted stands vacated forthwith. No order as to costs.
(MAUNA M. BHATT,J) Further Order After pronouncement of judgment, learned advocate Mr. Nishith Acharya for the petitioners submitted that earlier stay granted directing the respondents not to take coercive action, may be continued for further period of eight weeks. In view of reasoned order passed, the request made is rejected.
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