(1.) This is a writ petition at the instance of a private limited company engaged in the business of construction and development of properties. The respondents are the Assistant Commissioner, Municipal Corporation of Greater Mumbai (hereinafter "MCGM ", for short) and the Assistant Assessor and Collector, P/South Ward, MCGM. The aforesaid description appears from the array of respondents although, in paragraph 2 of the writ petition, the petitioner has pleaded that respondent no. 1 is the Commissioner, MCGM, being the principal authority under the Mumbai Municipal Corporation Act, 1888 (hereafter "the Act ", for short). Be that as it may.
(2.) The challenge in the writ petition is to a series of special notices served on the petitioner by the Assessment and Collection Department, MCGM. Briefly put, the grievance of the petitioner as espoused by Mr. Dada, learned senior counsel is that such notices have been issued without jurisdiction and do not contain material particulars indicating application of mind and the petitioner is left to wonder what case it has to meet.
(3.) The pleaded case in the writ petition, however, reveals that after receiving the impugned special notices in two tranches [issued in exercise of powers conferred by sec. 154(1A) and (1B) of the Act], firstly on 13/11/2020 and then again on 15/1/2021, separate complaints have been lodged by the petitioner on 7/12/2020 and 12/2/2021 raising legitimate objections to the legality and validity of such notices. However, neither hearing was afforded to the petitioner to persuade the Assessor/Collector to withdraw such notices nor was the petitioner categorically told of the fate thereof. At the same time, it is further pleaded by the petitioner that as and when its representative visited the office of the Assessor/Collector to ascertain the fate of the impugned special notices, he was assured that no adverse action would be taken based on such notices without putting the petitioner on notice and without granting it reasonable opportunity of hearing. Reminder letters sent by the petitioner evoked no response.