BHARAT ALUMINIUM COMPANY LTD THROUGH AUTHORIZED SIGNATORY, AJAY YADAV S/O R R YADAV Vs. STATE OF CHHATTISGARH THROUGH SECRETARY, DEPARTMENT OF URBAN ADMINISTRATION AND DEVELOPMENT

JUDGEMENT

(1.) The appellant is a company incorporated under the provisions of the Companies Act, 1956. It is situated within the territorial jurisdiction of Municipal Corporation, Korba, Chhattisgarh. The appellant filed writ petition challenging legality, validity and propriety of the resolution passed by respondent No. 3-Municipal Corporation for the financial year 2017-2018, whereby respondent No. 3 treating buildings height of more than the normal buildings as a building of special category and treated them as a multiple floors building. Every 16 feet of the height of a building was to be treated as one floor. Based on the resolution, a demand of Rs.24,79,91,502/- by issuing a bill dated 05/08/2017 and a demand of Rs.2,50,68,491/- by way of bill dated 05/08/2017 was raised against Balco Captive Power Plant, Jamnipali, District Korba, Chhattisgarh.

(2.) The learned Single Judge dismissed the writ petition taking into consideration the provisions of Sections 132, 135, 136, and 138 of the Chhattisgarh Municipal Corporation Act, 1956 (hereinafter referred to as 'the Act of 1956') as well as considering the Chhattisgarh Municipality (Determination of Annual Letting Value of Building/Lands) Rules, 1997 (hereinafter referred to as 'the Rules of 1997').

(3.) Learned Senior counsel appearing for the appellant submitted that the Municipal Corporation was not having jurisdiction to presume multiple floor of any building only because of its height. He further submitted that the learned Single Judge committed an error in assessing/calculating the constructed area of building contrary to the provisions of Rule 2(h) of Rules of 1997. He lastly submitted that under the taxing provisions, meaning to the word/words are not to be given expanded or extended meaning.