BESTECH HOSPITALITY PVT. LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Admit. Heard the matter finally by consent of the learned Counsels appearing for the parties.

(2.) The challenge in this civil revision application is to the order dated 14122011 passed by the learned District Judge4, Nagpur in Misc. Civil Appeal No.269 of 2010. The Petition also challenges the order dated 2272010 passed by the Objection Officer, Dhantoli Zone No.4, Nagpur Municipal Corporation, Nagpur, rejecting the objection to the notice dated 2632008 demanding the property tax for the period from 142003 to 142007.

(3.) The objection raised by the applicants was that no assessment could have been done with retrospective effect for the period from 142003 to 142007. This objection is rejected by the Objection Officer holding that the power to make the assessment with retrospective effect is conferred under Section 134(3) of the City of Nagpur Corporation Act,1948 [for short, 'the said Act'] read with Rule 13(iii) of the Property Tax Byelaws. It is held that by an order dated 2142003, passed under the Urban Land (Ceiling and Regulation) Act, 1976 [for short, 'the U.L.C. Act'], the land in question was exempted by permitting the land owner to use the said land for the purposes of providing plots and construction of the tenements and hence it was assessable to property tax with effect from 142003. This fact according to the Corporation, was suppressed and, hence, the assessment was reopened in terms of Rule 13(iii) of the Property Tax Byelaws and the applicants are called upon to make the payment.