MANUBHAI ISHWARLAL Vs. SURAT MUNICIPAL CORPORATION

JUDGEMENT

(1.) The petitioners, who are occupying a building at Surat, have filed these petitions praying to quash and set aside the special notices, bills including education cess bills and the attachment notices as the same are issued without authority of law.

(2.) Short facts are as under :- The petitioners are occupying part of a building bearing registration No. 1156- 57 and 1160 of Ward No. 9, Surat. It is contended by the petitioners that by order dated 5-12-1990 at Annexure 'B' to the petition, permission was granted for construction. Paragraph 2.6 of Spl. C. A. No. 283 of 1996, which is ambiguous, is reproduced verbatim as under : -

(3.) It appears that respondent-Corporation issued Special Notices to the petitioners under provisions contained in Rule 15(2) read with Rule 20(2) of the Taxation Rules of Chapter VIII of the Schedule 'A' to the Bombay Provincial Municipal Corporations Act of 1949 (hereinafter referred to as the Act).