MAVJI MULJI MERCHANT Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE dispute in this writ petition relates to the non-agricultural assessment (N. A. Assessment") made by the Additional Tahsildar, N. A. II, Andheri (W), Bombay in respect of land admeasuring 1608. 1 sq. mtrs. comprised in TPS-II, Plot No. 27 CTS 184 of village Andheri, Taluka Andheri, District B. S. D. belonging to the petitioner which has been confirmed on appeal by Sub-Divisional Officer, Bombay Suburban District, Old Custom House, Yard, Fort, Bombay and on Revision, under section 257 of the Maharashtra Land Revenue Code, 1966, by the Additional Commissioner, Konkan Division, Bombay. The petitioner has challenged the assessment mainly on two grounds :

(2.) THAT, the official assessment made Rs. 25/- per 100 sq. mtrs. is not in accordance with the requirements of section 116 of the Code which restricts the power of the authority concerned while revising N. A. assessment to raise it to an amount not exceeding two times the land revenue payable immediately before the revision, if the land is used for residential buildings.

(3.) IT may be expedient in this connection to note that in Clause (21) of section 3 of the Bombay General Clauses Act, the expression `greater Bombay has also been defined as below: