BINA K BAXI Vs. MUNICIPAL COMMISSIONER

JUDGEMENT

(1.) BY way of this petition, under Article 226 of the Constitution of India, the petitioners have challenged the notice dated 16.12.1999 issued by the respondent -Corporation (Annexure -I to the petition) whereby the respondent -Corporation has called upon the petitioners to pay the outstanding amount of Rs.1,10,127.32 of the property tax within a period of three days based upon the bill dated 03.01.1998 issued by the respondent -Corporation under the provisions of the Bombay Provincial Municipal Corporations Act, 1949 (the Act) and the Rules framed thereunder for the years between April 1997 to March 1998, along with outstanding dues and interest thereon.

(2.) THE brief facts are summarized as under

(3.) THAT it was on record of the respondent -Corporation that the petitioners are the owners and occupiers of the premise in question still, however, a bill was sent by the respondent -Corporation in the year 1995 whereby petitioner No.2 was shown as the occupier of the premise and the GRV was unilaterally enhanced to Rs.25,296/ -. That in response to the said appeal the petitioners made a representation dated 26.12.1995 and ultimately the same was credited by the respondent -Corporation. That even though the same was so credited the petitioners were again sent a bill dated 03.01.1998 whereby again petitioner No.2 was shown as the occupier and GRV was fixed at Rs.7,488/ -. That thereafter on 16.12.1999 the impugned notice was served upon the petitioners whereby directing them to pay the outstanding amount of Rs.1,10,127.32 of the property tax within a period of three days based upon the aforesaid bill dated 03.01.1998.