(1.) Petitioner No.1 claims to be a federation of co-operative housing societies constituted for welfare of the residents of Kharghar Node which is an area in Navi Mumbai. It is averred that petitioner No.1 is looking after the welfare of its Member Cooperative Housing Societies (for short "the Societies"). Petitioner No.2 is described to be a resident of Kharghar, and as an office bearer of a co-operative housing society, namely, one 'Stuti Residency Co-operative Housing Society Ltd.' The petition is affirmed by one Commander Siddheshwar Hira Kalawat who has described himself as General Secretary of petitioner No.1.
(2.) Respondent No.1 is the Commissioner of the Panvel Municipal Corporation (for short 'the PMC'). The PMC is constituted by the State Government by issuance of a notification under Sec. 3 of the Maharashtra Municipal Corporation Act, 1949 (for short, 'the MMC Act') with effect from 1/10/2016, so as to include 29 villages and other areas, which now includes the Kharghar Node.
(3.) This petition concerns levy of municipal taxes in relation to only one area of the PMC namely the "Kharghar Node". The infrastructure of the Kharghar Node was developed and maintained by the City Industrial Development Corporation (for short 'CIDCO') which was constituted as a "New Town Development Authority", for the area constituting the twin city, namely, "Navi Mumbai". Until the formation of the PMC, CIDCO was looking after the infrastructure requirements of the Kharghar Node. By virtue of the PMC being constituted with effect from 1/10/2016, Kharghar Node stood included within the municipal jurisdiction of the PMC, for all purposes of municipal administration. The municipal authority in regard to Kharghar Node alongwith the other areas now having stood with the PMC, is not in dispute.