Manav Seva Public Charitable ... vs State Of Maharashtra, Through Its ...
2024 Latest Caselaw 1142 Bom

Bombay High Court

Manav Seva Public Charitable ... vs State Of Maharashtra, Through Its ... on 17 January, 2024

Author: M.S.Jawalkar

Bench: Avinash G. Gharote, Mukulika Shrikant Jawalkar

2024:BHC-NAG:698-DB


                                                                               1                       12-WP 1900-2018.odt


                            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                      NAGPUR BENCH AT NAGPUR

                                                WRIT PETITION NO. 1900/2018
         MANAV SEVA PUBLIC CHARITABLE FOUNDATION, THR. ITS PRESIDENT, GIRISH S/O. GANGADHAR AGRAWAL,
                                             AKOLA AND ANR.
                                                                 ...Vs...
           STATE OF MAHARASHTRA, THR. ITS SECRETARY, URBAN DEVELOPMENT DEPARTMENT, MUMBAI & ANR.

         Office Notes, Office Memoranda of                           Court's or Judge's orders
         Coram,     Appearances,     Court's
         orders or directions and Registrar's
         orders

                                            Shri A.S.Manohar, Advocate for petitioners.
                                            Shri Nitin Autkar, AGP for respondent no. 1.
                                            Shri S.V.Sohoni, Advocate for respondent no. 2.

                                            CORAM:           AVINASH G. GHAROTE AND
                                                             SMT. M.S.JAWALKAR, JJ.

DATED : 17th JANUARY, 2024

The present petition is filed for exemption under Section 132 of the Maharashtra Municipal Corporations Act, 1949.

2. The parties are agreed to dispose of the petition in terms of directions issued by this Court in Writ Petition No. 4383/2021, as the facts are similar. As such, the petition is disposed of, in terms of following directions:-

(i) The demand of general tax as made from petitioner-

Trust shall not be enforced until the Municipal Corporation considers the representation/reply submitted by the petitioner-Trust based on the judgment in Municipal Corporation of Delhi V/s. Children Book Trust [(1992) 3 SCC 390] to determine the liability of Trust to pay general tax.

(ii) The Municipal Corporation is free to issue fresh show cause notice to Trust demanding general 2 12-WP 1900-2018.odt

tax and grant an opportunity to the Trust to put forth its stand in accordance with law. After considering all relevant documents including balance-sheets and bye-laws of the Trust, the Municipal Corporation would be free to take a decision with regard to the liability of the public Trusts to pay general tax. To that extent, the impugned demand notice issued to petitioner-Trust demanding general tax shall not be enforced till such decision is taken by the Municipal Corporation.

(iii) The petitioner is free to respond to the show cause notice, if issued by the Municipal Corporation by filing additional reply if necessary.

(iv) It is clarified that insofar as demand of other taxes is concerned, it is open for the Municipal Corporation to enforce such demand and the petitioner would be free to avail the statutory remedy provided under the Act of 1949 if it is aggrieved by such demand.

(v) The entire exercise be completed within a period of three months from today on its own merits and in accordance with law.

3. With these directions the Writ Petition is disposed of.

(SMT. M.S.JAWALKAR, J.) (AVINASH G. GHAROTE, J.)

B.T.Khapekar

Signed by: Mr. B.T. Khapekar Designation: PA To Honourable Judge Date: 18/01/2024 17:00:11