(1.) Heard. Rule. The Rule is made returnable forthwith. With the consent of both the sides the matter is heard finally at the stage of admission.
(2.) In this petition under Article 227 of the Constitution of India, the petitioner is challenging the judgment and order passed by the learned Civil Judge Senior Division Jalgaon in Municipal Appeal No. 31/2014 dated 20.06.2018 thereby dismissing the appeal preferred by him under Section 406 of the Maharashtra Municipal Corporation Act 1949 (hereinafter 'the Act')
(3.) In short the facts leading to the filing of the petition are to the effect that the petitioner is the owner of plot No. 7 from the City Survey No. 44/1 of Khedi Shivar within the Municipal limits of Jalgaon Municipal Corporation. He constructed a multistoried building comprising of 16 rooms in the year 2013. The area under construction comes to 212.65 square meters. He approached the respondent/Corporation for assessment of the building for the purpose of property tax. The respondent/Corporation by the letter dated 01.03.2014 informed the petitioner that the annual rateable value of the property was Rs. 1,76,063/-and further called upon him to put his grievance or objection to such assessment on 20.03.2014. He then lodged an objection/complaint in writing on 15.03.2014.