Gujarat High Court
Vishnu Maheshbhai Patel vs Jamnagar Municipal Corporation on 1 August, 2025
Author: Sunita Agarwal
Bench: Sunita Agarwal
NEUTRAL CITATION
C/CA/3973/2025 ORDER DATED: 01/08/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 3973 of
2025
In R/LETTERS PATENT APPEAL NO. 943 of 2025
With
R/LETTERS PATENT APPEAL NO. 943 of 2025
In
R/SPECIAL CIVIL APPLICATION NO. 3071 of 2024
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CIVIL APPLICATION (FOR STAY) NO. 1 of 2025 In R/LETTERS PATENT
APPEAL NO. 943 of 2025
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R/SPECIAL CIVIL APPLICATION NO. 3071 of 2024
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R/CIVIL APPLICATION NO. 3974 of 2025
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R/LETTERS PATENT APPEAL NO. 944 of 2025
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R/LETTERS PATENT APPEAL NO. 944 of 2025
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R/SPECIAL CIVIL APPLICATION NO. 3098 of 2024
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APPEAL NO. 944 of 2025
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R/CIVIL APPLICATION NO. 3976 of 2025
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APPEAL NO. 946 of 2025
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==========================================================
VISHNU MAHESHBHAI PATEL
Versus
JAMNAGAR MUNICIPAL CORPORATION & ANR.
==========================================================
Appearance:
MR SP MAJMUDAR(3456) for the Applicant(s) No. 1
MS RADHIKA M BHATT(12910) for the Applicant(s) No. 1
MR HS MUNSHAW(495) for the Respondent(s) No. 1,2
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CORAM:HONOURABLE THE CHIEF JUSTICE MRS.
JUSTICE SUNITA AGARWAL
and
HONOURABLE MR.JUSTICE D.N.RAY
Date : 01/08/2025
COMMON ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL)
ORDER IN CIVIL APPLICATIONs (FOR CONDONATION
OF DELAY):-
The delay caused in filling the main Letters Patent
Appeals have been explained to the satisfaction of the Court.
The delay is condoned. All the Civil Applications are disposed
of.
The Registry is directed to allot the regular number to
the Letters Patent Appeals, forthwith.
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ORDER IN LETTERS PATENT APPEALs:-
1. All the above referred Letters Patent Appeals arising out
of a common judgment and order dated 08.05.2025 passed by
the learned Single Judge of this Court, are being heard and
decided together with the consent of the learned counsel for
the parties.
2. Having heard the learned counsel appearing for the
parties and perused the record, we may note that the only
issue raised before us to challenge the decision of the learned
Single Judge in dismissing the writ petition challenging the
bills pertaining to property tax of the property in question, is
the denial of opportunity of hearing resulting into violation of
Rule-15(2) of the Rules framed under the Gujarat Provincial
Municipal Corporation Act, 1949. Considering the submission
of the learned counsel for the appellant, we may note the
findings returned by the learned Single Judge in paragraphs-
24 and 25 of the judgment impugned as under:-
"24. Moreover, from the rejoinder affidavit dated
17.03.2025 in Special Civil Application No.2692 of 2024, it
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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 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."
3. We may further note that the stand taken by the
respondent no.1 namely, Jamnagar Municipal Corporation,
Jamnagar in the affidavit-in-reply filed before the writ court
wherein paragraphs- 9, 10, 11, 12, 13, 14 [page-156 to 158],
reads as under:-
"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
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under Chapter-8 of the Guajrat 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 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
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as handed over personally through staff members."
4. It may not be out of place to note that the learned Single
Judge has gone through three affidavits submitted by the
respondent - corporation and has recorded in paragraphs-
9(iv), (v), (vi) as under:-
"9(iv) Against the contentions of the petitioners, three
replies have been filed by the respondent - Corporation. In
the reply 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
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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 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
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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 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 during the
course of hearing of present Special Civil Application.
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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 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
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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 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."
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5. In the rejoinder affidavit filed on behalf of the petitioner,
there is no parawise reply to the contents of the affidavit-in-
reply of the Corporation noted herein-above. Rather the
statement in the rejoinder starts with the submission made on
behalf of the appellant that the narration made by the
respondent - corporation in its further affidavit-in-reply dated
01.03.2025; 03.07.2024 and also 08.03.2025 and others are
denied in toto as the same are far from truth and hence, non-
dealing of the same in a parawise manner may not be
construed to be admission on the part of the petitioner. The
above noted averment made in paragraph-1 of the rejoinder
amounts to bald denial of specific stand of the respondent -
corporation in various affidavits filed by it in reply to the writ
petition. Non-dealing with the contents of the affidavit-in-reply
filed by the Corporation parawise and there being no specific
denial to the contents thereof, it would amount to the
admission of the petitioner. The petitioner cannot be
permitted to take a stand that though he chose not to file any
parawise reply making specific denial to the statements made
therein, but his answer be not treated as an admission on his
part. In any case, in view of such stand of the petitioner, the
specific averments of the Corporation in its affidavits filed
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before the writ Court remained unrebutted.
6. As regards the contention of the learned counsel for the
petitioner based on the statement made in paragraph-10
onwards of the rejoinder affidavit at page 190 of the paper-
book, the same are misleading in nature and seems to have
been made on the legal advice as there is no specific denial on
the part of the petitioner to the factual averments made in the
affidavit-in-reply filed by the respondent - Corporation. The
statement made in the rejoinder cannot be appreciated to
attach any infirmity to the observations of the learned Single
Judge as noted hereinbefore. We may further note the
observation of the learned Single Judge in paragraph-16 of the
judgment impugned, which reads as under:-
"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
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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 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."
7. With the above, the submissions made by the learned
counsel for the appellant to assail the assessment made by the
corporation towards property tax on the plea of violation of
the principles of natural justice are not tenable.
8. There is another aspect of the matter that against the
assessment of the property tax on merits, an efficarious
statutory remedy is available under Section-406 of the Gujarat
Provincial Municipal Corporation Act, 1949. The argument
made by the learned counsel for the appellant to assail the
NEUTRAL CITATION
C/CA/3973/2025 ORDER DATED: 01/08/2025
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levy of property tax on merits, therefore, cannot be
entertained.
9. All the appeals stand dismissed, accordingly. However, it
is clarified that, in case, the petitioner files appeal under
Section-406 of the Gujarat Provincial Municipal Corporation
Act, 1949, the dismissal of the present appeals and the writ
petitions for the observations made therein, will not come in
his way.
All the pending Civil Applications (for Stay) would not
survive and are hereby disposed of, accordingly.
(SUNITA AGARWAL, CJ )
(D.N.RAY,J)
A. B. VAGHELA
