Larsen And Toubro Limited And ... vs The Municipal Corporation Of ...
2023 Latest Caselaw 9782 Bom

                                                                               903-OSWP-1449-2014.DOC




                                                                                                       Ashwini



                            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 ORDINARY ORIGINAL CIVIL JURISDICTION
                                          WRIT PETITION NO. 1449 OF 2014


                       Larsen and Toubro Ltd & Anr                                         ...Petitioners
                             Versus
                       The Municipal Corporation of Greater Mumbai                       ...Respondents
                       and Ors


                       Dr Milind Sathe, Senior Advocate, with Yashesh Kamdar,
                            Himalaya Chaudhari, i/b Manilal Kher Ambala & Co, for the
                            Petitioners.
                       Mr Amit Shastri, AGP, with MA Sayed, AGP, for the Respondent-
                            State.
                       Mr Kunal Waghamare, i/b SK Sonawane, for the Respondent-
                            MCGM.
ASHWINI
GAJAKOSH
Digitally signed by
ASHWINI
                                                     CORAM      G.S. Patel &
GAJAKOSH
Date: 2023.09.20
17:34:27 +0530
                                                                Kamal Khata, JJ.

                                                     DATED:     20th September 2023
                       PC:-

1. The Writ Petition was disposed of by an order on 28th June 2017. The Division Bench rejected the Writ Petition saying that there was a full-fledged statutory appeal. All contentions were kept open. The Petitioner carried the matter to the Supreme Court. By an order dated 18th August 2023, the High Court order was set aside. The Petition was restored to file. The Petitioner was directed

20th September 2023

903-OSWP-1449-2014.DOC

to move this Court within six weeks and this Court was then to consider an extension of the previous ad-interim order.

2. The previous ad-interim order of 19th December 2013 of this Court directed that no coercive steps to be taken against the Petitioner.

3. The dispute relates to the levy by the Municipal Corporation of Greater Mumbai ("MCGM") of property tax bills. We are told that the land is not even that of the MCGM. It is state government land that was allotted to the Mumbai Metropolitan Region Development Authority ("MMRDA"), which has, in turn, granted the Petitioner a license in respect of the land. The question that will then arise is whether the MCGM is entitled in the first place to raise a property tax bill on land in this fashion. Among other things, a reference is made to Section 45 of the MMRDA Act. That is said to require an agreement between MMRDA and the MCGM without which there can be no levy by the MCGM of property tax. The issue itself may no longer be res integra in view of later decisions of this Court and of the Supreme Court in Municipal Corporation of Greater Mumbai And Others v Property Owners' Association And Others.1 In that decision, the Supreme Court had before it a challenge to the final judgment and order of this Court in Property Owners' Association v State of Maharashtra.2 For distinct reasons, the Supreme Court affirmed the decision of the Division Bench of this Court.

 1       (2023) 3 SCC 258.
 2       2019 SCC OnLine Bom 706.



                               20th September 2023



                                                        903-OSWP-1449-2014.DOC

4. As the disposal order of this Court of 28th June 2017 indicates, the Writ Petition was disposed of only on the ground of availability of an alternate remedy but this was before the MCGM had filed any Affidavit in Reply. Consequently we grant the MCGM a final opportunity to file an Affidavit in Reply. This is to be done by 25th October 2023. An Affidavit in Rejoinder is permitted by 1st November 2023. The Petition will be taken up at 2.30 pm on 3rd November 2023.

5. The ad-interim order of 19th December 2013 that there will be no coercive action against the Petitioner is to continue. We clarify that this means that there is to be no coercive action against the property in question either.

 (Kamal Khata, J)                                              (G. S. Patel, J)





                               20th September 2023