SMALL SCALE ENTREPRENEURS ASSOCIATION Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution of India, the petitioners interalia challenge the action of Respondent No. 6, Municipal Corporation of the City of Navi Mumbai (for short NMMC) to levy and collect the property taxes, rates and cess; seek declaration that the Thane Trans Creek (for short TTC) area admeasuring 24.690 Sq.Kilometers within the jurisdiction of Respondent No.5Maharashtra Industrial Development Corporation (for short MIDC) does not fall within the municipal limits of NMMC as per the Notification bearing No.NBC 1091/140/CR14/ 91/UD20 dated December 17, 1991 and consequently, the NMMC has no power to levy and collect any taxes including the property taxes and cess from the petitioners.

(2.) The petitioner No.1 is a Small Scale Entrepreneurs Association having Registration No.SMAH/2505/THN & F3418 THN. The Petitioner No.2 is Mahape Industries Welfare Association having Registration No.Mah/37/2001/Thane. The Petitioner Nos.3 & 4 are the Managing Directors of the units in Mahape. The petitioner Nos.1 to 4 collectively, hereinafter, will be referred as the petitioners.

(3.) The core issues that arise in the present petition are as follows: