SMALL SCALE ENTERPRENEURS ASSOCIATION Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) In this petition, Small Scale Entrepreneurs Association, mahape Industries Welfare Association, Managing partner of National Engineering Corporation and Managing Director of M/s. Protolab Electro technologies Pvt. Ltd. are the petitioners. The challenge is that the levy of property tax by Navi Mumbai Municipal corporation is without authority of law and, therefore, liable to be struck down. Identical prayers in relation to Jalgaon Municipal council were made before a Division bench of this Court at Aurangabad. That decision is in (M. Sector Industries Vs. State of Maharshtra) , reported in 2002 (1) Bom. C. R. 725, wherein a Division Bench of this court held that a writ petition under Article 226 is not tenable as a person aggrieved by any tax may file an appeal before the appropriate forum and the petition was, therefore, dismissed. It has, therefore, the effect of rejecting an identical contention in relation to levy of property tax under a Municipal law.

(2.) The Supreme Court has in (Sundarjas kanyalal Bhathija Vs. Collector, Thane) , reported in 1990 (2) Bom. C. R. 82 : A. I. R. 1991 s. C. 1893, observed as under:-

(3.) It is made clear that if such appeals are filed by any member of the Association, the Appellate Authority shall consider the same only on merits. The Supreme Court has laid down in (Danda Rajeshwari Vs. Bodavula hanumayamma) 3, reported in 1996 (6) S. C. C. 199 that the Court or Tribunal when it relegates a litigant to the alternative remedy of an appeal or such other similar remedy has the power to issue directions to the authority to hear the matter which is relegated. We are, therefore, fortified in directing that if appeals are preferred by any of the members of the petitioner-Association within a reasonable time of eight weeks from today, the appellate forum shall consider the appeal on merits and shall not dismiss them only on the ground of limitation.