KANTILAL DHARSI DESAI Vs. KARMALA NAGAR PALIKA

JUDGEMENT

(1.) RULE, returnable forthwith. Respondents waive service. By consent, taken up for final hearing.

(2.) THESE two petitions under Article 226 of the Constitution of India involve similar issues and are hence being disposed of by a common judgment.

(3.) IN Writ Petition No. 4235 of 1998, a petrol pump, is conducted at premises bearing House No. 1442, situated at Karmala. The property falls within the jurisdiction of the Karmala Nagar Palika, which is a Municipal Council established under the provisions of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act 1965 ("the Act" ). The petitioner has stated in paragraph 2 of the petition that the petrol pump has been in existence on the properties since long and in paragraph 7 it has been stated that no addition has been made to or in the property. In ground (C) at paragraph 11 it has similarly been stated that there has been no change in the structure, no new construction and alteration in respect of the property. For the year 1991 a bill for property tax was issued to the petitioner in the total amount of Rs. 39,50 p. In 1992-93 the assessment list was revised and the petitioner was called upon to pay tax in the amount of Rs. 1997 in respect of the property. For the year 1997-98 the Municipal Council issued a demand in the amount of Rs. 1,57,946.