MAZDA CONTROLS LTD Vs. AMC

JUDGEMENT

(1.) WE have heard learned counsel Mr. Anuj K. Trivedi for Mr. Mihir H. Joshi, for the petitioner and Mr. Jayant P. Bhatt for the respondent-Ahmedabad Municipal Corporation.

(2.) THE Gujarat State Financial Corporation, after auction of the property in dispute, which was purchased by the petitioner in auction proceedings on 11.9.1991, delivered the possession to the petitioners on 19.10.1991. Since then, the petitioners are in possession of the GIDC Industrial plot.

(3.) ADMITTEDLY, the petitioners were not in occupation of the industrial premises prior to 1991 and they have deposited the property tax from 19.10.1991 till 1996. Therefore, no dispute survives. However, under the orders of this Court, the petitioners have deposited the amount of property tax prior to 19.10.1991 as demanded by the respondent in notice dated 15.3.1996. The learned counsel for the respondent has urged that, according to their calculation, excess amount of property tax has been paid by the petitioners. Therefore, the respondents are liable to refund the excess amount, as excess amount was not payable by the petitioners in view of Section 140(3) of the BPMC Act.