Case Note & Summary
The petitioners, Nav Maharashtra Shikshan Sanstha Society and Akuj Charitable Trust Society, filed two writ petitions challenging the reassessment of property tax by the Sangli Miraj and Kupwad City Municipal Corporation. The petitioners contended that the Corporation had revised the property tax without issuing any prior notice or providing an opportunity of hearing, which violated the principles of natural justice. The Corporation argued that notices were sent but the petitioners failed to respond. The Court examined the provisions of the Maharashtra Municipal Corporations Act, 1949, particularly Sections 129 and 132, which require notice and hearing before revising taxes. The Court found that the Corporation did not produce any evidence of service of notice on the petitioners. Consequently, the Court held that the reassessment orders were passed in violation of natural justice and set them aside. The Court directed the Corporation to issue fresh notices and provide a reasonable opportunity of hearing to the petitioners before reassessing the tax. The petitions were allowed with no order as to costs.
Headnote
A) Municipal Law - Property Tax Reassessment - Notice and Hearing - Sections 129, 132 of the Maharashtra Municipal Corporations Act, 1949 - Petitioners challenged reassessment of property tax by the Municipal Corporation on the ground that no notice was served and no opportunity of hearing was given before revising the tax. The Court held that the reassessment without notice and hearing is violative of principles of natural justice and the impugned orders are liable to be set aside. (Paras 1-6)
Issue of Consideration
Whether the reassessment of property tax by the Municipal Corporation without issuing a proper notice and providing an opportunity of hearing to the petitioners is valid in law.
Final Decision
The Court allowed the petitions, set aside the impugned reassessment orders, and directed the Municipal Corporation to issue fresh notices and provide a reasonable opportunity of hearing to the petitioners before reassessing the property tax. No order as to costs.
Law Points
- Principles of natural justice
- Property tax reassessment
- Notice requirement
- Opportunity of hearing
- Maharashtra Municipal Corporations Act
- 1949
- Section 129
- Section 132
Case Details
2026 LawText (BOM) (04) 124
Writ Petition No. 1535 of 2026 and Writ Petition No. 1536 of 2026
Madhav J. Jamdar, Pravin S. Patil
Mr. Vaibhav Gaikwad i/b Mr. Abhishek Phanse for the Petitioner/s, Mr. Abhinandan Vagyani for Respondent Nos. 1 and 2, Mr. V.M. Mali, AGP for the Respondent – State in WP 1535/2026, Mr. R.P. Kadam, ‘B’ Panel Counsel for the Respondent – State in WP 1536/2026
Nav Maharashtra Shikshan Sanstha Society and Akuj Charitable Trust Society
Sangli Miraj and Kupwad City Municipal Corporation and Others
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Nature of Litigation
Writ petitions challenging reassessment of property tax by Municipal Corporation.
Remedy Sought
Petitioners sought quashing of the reassessment orders and direction to the Corporation to follow proper procedure.
Filing Reason
Petitioners alleged that the Municipal Corporation revised property tax without issuing notice or providing opportunity of hearing.
Issues
Whether the reassessment of property tax by the Municipal Corporation without notice and hearing is valid.
Submissions/Arguments
Petitioners argued that no notice was served and no opportunity of hearing was given before revising the property tax.
Respondents contended that notices were sent but petitioners failed to respond.
Ratio Decidendi
Reassessment of property tax under the Maharashtra Municipal Corporations Act, 1949 requires compliance with principles of natural justice, including prior notice and opportunity of hearing. Failure to do so renders the reassessment invalid.
Judgment Excerpts
Since the issue involved in both these petitions is common, both are being disposed of by this common judgment.
The petitioners contend that the reassessment of property tax was done without issuing any notice and without giving any opportunity of hearing.
We find that the Corporation has not produced any evidence of service of notice on the petitioners.
The impugned orders are set aside. The Corporation is directed to issue fresh notices and provide a reasonable opportunity of hearing to the petitioners.
Procedural History
The petitioners filed two writ petitions before the Bombay High Court at Kolhapur challenging the reassessment of property tax by the Sangli Miraj and Kupwad City Municipal Corporation. The Court heard both petitions together and delivered a common judgment on 18th April 2026.
Acts & Sections
- Maharashtra Municipal Corporations Act, 1949: 129, 132
