ZISHAN HUSSAIN AZHAR HUSSAIN Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The challenge in this petition is to the resolution dated 3-4-2017 passed in the General Body Meeting of the Akola Municipal Corporation, as was modified by the subsequent resolution dated 19-8-2017, determining the mode and manner in which the property taxes are to be imposed for a period of five years from 2017-18 to 2021-22. This is entertained as a Public Interest Litigation, as it affects the imposition of property taxes upon the residents of the Akola town.

(2.) Notice for final disposal of the matter was issued by this Court on 21-3-2018 and the parties were heard finally by consent. Rule. The petition is being disposed of finally.

(3.) The last determination of the property taxes was done by the Akola Municipal Council prior to 1-10-2001, when the Akola Municipal Corporation came into existence. Such taxes were in force up to 2017-18. It was felt necessary to revise the taxes, as there was increase not only in the area of the Municipal Corporation, but also in the properties. The properties were increased from 74,500, registered till 2017-18, to 1,05,000, which were found in the old municipal limits in the first stage, and out of these properties, 31,000 properties were the first time assessed.