YASHODADEVI MUNDRA Vs. BOMBAY MUNICIPAL CORPORATION

JUDGEMENT

(1.) THIS is an appeal against the order dated 2nd August, 1993 of the learned Single Judge passed in Writ Petition No. 2540 of 1989 whereby the learned Judge was pleased to dismiss the petition.

(2.) THE petition was filed on the basis that the petitioners should get the benefit of section 175 of the Bombay Municipal Corporation Act. That provision relates to refund of property tax paid on the basis of it being vacant.

(3.) IT is an accepted position that the plot in question was in the process of being developed by putting up construction for building. On and after commencement of that work on or about 1-4-1984 the rateable value was revised and increased, which on representation came to be reduced. In the petition it is referred to as Rs. 1,79,750/- while before the learned Single Judge as noted in paragraph 5 of the order, the agreed position accepted by both the sides is that the reduced value was Rs. 2,80,110/ -. The original assessment was fixed at Rs. 3,88,385/ -.