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Search Results for "municipal property tax"

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High Court

Bombay High Court Dismisses Petitions Challenging Property Tax Reassessment by Nagpur Municipal Corporation. Court upholds validity of reassessment under Section 129 of the Maharashtra Municipal Corporations Act, 1949, holding that the Corporation has power to revise rateable value even without change in letting value.

30 Nov -0001

The judgment concerns three writ petitions filed by property owners in Nagpur challenging the reassessment of property tax by the Nagpur Municipal Cor...

High Court

Bombay High Court Dismisses Petition Challenging Property Tax Reassessment Under Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 — Held That Notice Under Section 116(2) Is Not a Condition Precedent for Reassessment Under Section 116(1).

5 Dec 2025

The petitioners, owners of a property in Baramati, challenged the reassessment of property tax by the Baramati Nagar Parishad. The property was origin...

High Court

Bombay High Court Allows Auction Purchasers' Challenge to Property Tax Demand — Municipal Corporation Cannot Recover Pre-Auction Arrears from Auction Purchaser Under Section 208B of Mumbai Municipal Corporation Act, 1888. The court held that auction purchasers who bought property through a court-ordered auction conducted by the Official Liquidator are not liable for property tax arrears that accrued prior to the auction.

21 Nov 2006

The petitioners, auction purchasers of a property formerly owned by Jayanti Business Machines Ltd. (in liquidation), challenged a demand by the Munici...

High Court

Bombay High Court Allows MCGM Appeal in Property Tax Assessment Case — Land Under Construction Held Assessable as 'Land' Under Section 154 of Mumbai Municipal Corporation Act, 1888. The Small Causes Court erred in holding that land under construction cannot be assessed until building is complete.

9 Jun 2026

The Bombay High Court allowed the appeal filed by the Municipal Corporation of Greater Mumbai (MCGM) against the judgment of the Small Causes Court at...

Supreme Court

Supreme Court Allows Appeal in Municipal Tax Dispute — Water Benefit Tax Held Leviable Despite Disconnection of Water Supply. Premises Connected by Communication Pipes with Municipal Water Works Attract Property Tax Under Section 141 of Mumbai Municipal Corporation Act, 1888, Irrespective of Actual Water Consumption.

22 Oct 2019

The Supreme Court allowed the appeal filed by the Municipal Corporation of Greater Mumbai against the judgment of the Bombay High Court, which had qua...

High Court

Bombay High Court Examines Challenge to Municipal Property Tax Recovery by Attachment and Auction Sale. Petitioner Assails Auction and Sale Certificate on Grounds of Violation of Standing Orders and Taxation Rules Under Maharashtra Municipal Corporations Act, 1949.

30 Aug 2022

By way of this writ petition before the Bombay High Court, Nagpur Bench, the petitioner, a retired principal and co-owner of an open plot in Nagpur, c...

High Court

Bombay High Court Allows Writ Petition Challenging Property Tax Attachment After Auction Sale by Official Liquidator. Property purchased through auction by Official Liquidator cannot be attached by Municipal Corporation for pre-sale tax arrears under Section 146 of the Bombay Municipal Corporation Act, 1888.

16 Sep 2005

The petitioners, Anchor Health & Beauty Care Ltd. and Deepak & Co., purchased immovable property of M/s. Nihon Electronics Ltd. (in liquidation) throu...

High Court

Bombay High Court Dismisses Challenge to NMMC's Property Tax Levy on MIDC Industrial Area. TTC Area Held to Be Within Municipal Limits Under 1991 Notification; No Direction to Constitute Industrial Township.

8 Jul 2010

The petitioners, including Small Scale Entrepreneurs Association and Mahape Industries Welfare Association, filed a writ petition under Article 226 of...

High Court

Bombay High Court Allows Waiver of Pre-deposit of Penalty and Interest in Property Tax Appeal Under Section 406(2)(e) of Maharashtra Municipal Corporation Act, 1949. The court held that the condition of deposit under Section 406(2)(e) applies only to the property tax, not to penalty or interest, and directed the trial court to decide the appeal on merits.

28 Aug 2018

The petitioners, Reliance Communications Ltd., Reliance Infratel Ltd., and Suchitra Maharana, filed a writ petition under Article 227 of the Constitut...

High Court

High Court of Karnataka Allows Writ Petition Seeking Restoration of Khatha and Acceptance of Property Tax. Deletion of Khatha Without Notice Violates Natural Justice Under Section 108-A of Karnataka Municipal Corporations Act, 1976.

26 Oct 2016

The petitioner, Mr. Jai M. Patil, is the owner of Flat No.S-3, measuring 2000 sq. ft., situated on the second floor of 'Pratham Enclave' apartment in ...

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