KOKUYO CAMLIN LTD. Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) These are two petitions filed under Article 226 of the Constitution whereby two Assessment Orders both dtd. 13/3/2023 for the year 2015- 16 and 2016-17, passed by the Assessing Officer/Deputy Commissioner, Vasai- Virar Municipal Corporation, assessing the liability of the petitioner for levy of Local Body Tax (LBT) under the Maharashtra Municipal Corporation Act (for short 'the MMC Act'), has been assailed. For the year 2015-16 a demand against the petitioner is for Rs.2,09,72,136.00 and for the year 2016-17, the demand is of an amount of Rs.2,71,36,506.00.

(2.) At the outset, Ms.Sagvekar, learned Counsel for the respondent - municipal corporation raised a preliminary objection to the maintainability of this petition on the ground that there is an alternate remedy of an appeal available to the petitioner under Sec. 406 of the Act. Sec. 406 of the MMC Act being appeal provision, is required to be noted which reads thus:

(3.) In support of Ms. Sagvekar's contention that the petitioner needs to take recourse to the alternate remedy, reliance is placed on the decision of the Division Bench of this Court in the case of Kharghar Co-op. Housing Societies Federation Ltd. through General Secretary & Anr. Vs. Municipal Commissioner, Panvel Municipal Corporation,[WRIT PETITION NO. 8586 OF 2021, decided on 6/4/2023]. She would submit that this Court referring to several decisions on the issue including the recent judgment of the Supreme Court in M/s Godrej Sara Lee Limited Vs. The Excise and Taxation Officer- cum-Assessing Authority & Ors.,2023 SCC OnLine SC 95. has held that as a challenge was made to the levy of tax under the MMC Act, the petitioner in such proceedings could not have maintained a petition under Article 226 of the Constitution of India, to assail the assessment order. Ms. Sagvekar has also referred to an order passed by this Court in "Pidilite Industries Ltd. Vs. The State of Maharashtra & Ors"Writ Petition No.1297 of 2023, dtd. 1/2/2023. and according to her, these were proceedings, which in the past were clubbed alongwith the present proceedings. She would accordingly submit that these petitions be not entertained and the petitioner be relegated to avail the remedy of a statutory appeal.