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SCA/9062/1997 3/ 3 JUDGMENT
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 9062 of 1997
For
Approval and Signature:
HONOURABLE
MR.JUSTICE V. M. SAHAI
Sd/-
HONOURABLE
MR.JUSTICE G.B.SHAH
Sd/-
=========================================
1
Whether
Reporters of Local Papers may be allowed to see the judgment ?
NO
2
To
be referred to the Reporter or not ?
NO
3
Whether
their Lordships wish to see the fair copy of the judgment ?
NO
4
Whether
this case involves a substantial question of law as to the
interpretation of the constitution of India, 1950 or any order
made thereunder ?
NO
5
Whether
it is to be circulated to the civil judge ?
NO
=========================================
ASIM
CHEMICAL INDUSTRIES AND ANOTHER
Versus
MUNICIPAL
CORPORATION OF THE CITY OF AHMEDABAD
=========================================Appearance
:
MR
ANUJ K TRIVEDI for MR MIHIR H JOSHI
for the Petitioners
MR JAYANT P BHATT for the
Respondent
=========================================
CORAM
:
HONOURABLE
MR.JUSTICE V. M. SAHAI
and
HONOURABLE
MR.JUSTICE G.B.SHAH
Date
: 15/07/2011
ORAL
JUDGMENT
(Per
: HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have
heard learned counsel Mr. Anuj K. Trivedi for Mr. Mihir H. Joshi, for
the petitioner and Mr. Jayant P. Bhatt for the respondent-Ahmedabad
Municipal Corporation.
2. The
petitioner was allotted plot in the estate of Gujarat Industrial
development Corporation on 7.9.1992. The petitioner took over the
possession of the plot on 20.1.1993. Since then, the petitioners are
in possession of the GIDC Industrial plot.
3. A notice
was issued by the Ahmedabad Municipal Corporation levying
Rs.4,97,209/- towards property tax on the petitioners, on the ground
that the petitioners have not paid the property tax from 20.1.1993
till the date of notice. Though the break-up and the period during
which the amount was due was not mentioned in the notice, but the
learned counsel for the respondent has fairly stated that the
Ahmedabad Municipal Corporation has been demanding the amount of
property tax from the date on which the petitioners came in
possession of the property i.e. on 20.1.1993.
4. In our
opinion, the learned counsel for the respondent has rightly confined
his case to the date of possession taken by the petitioners on
20.1.1993 because, the provisions of Section 140(3) of the Bombay
Provincial Municipal Corporation Act, 1949 (for short, the ‘BPMC
Act’) do not permit the respondent to recover any amount of property
tax from the petitioners which had remained due for more than one
year. In the present case, under the order of the Court, the
petitioners have deposited amount from 20.1.1993 till date and are
continuing to pay property tax to the respondents. Therefore, we do
not enter into the question, as to whether the amount claimed by the
Ahmedabad Municipal Corporation in the year 1997 from 20.1.1993 was
valid or not ?
5. Admittedly,
the petitioners were not in occupation of the industrial premises
prior to 1993 and they have deposited the property tax from
20.1.1993 till 1997. Therefore, no dispute survives. However, under
the orders of this Court, the petitioners have deposited the amount
of property tax prior to 20.1.1993 as demanded by the respondent in
notice dated 8.12.1997. The learned counsel for the respondent has
urged that, according to their calculation, excess amount of property
tax has been paid by the petitioners. Therefore, the respondents are
liable to refund the excess amount, as excess amount was not payable
by the petitioners in view of Section 140(3) of the BPMC Act.
6. In view
of the above-said argument, we direct the respondent- Ahmedabad
Municipal Corporation to calculate the amount of property tax from
20.1.1993 till the period for which the notice was given on 8.12.1997
and if any excess amount of property tax was deposited by the
petitioners, which was to be paid by the occupier who was in
possession prior to 20.1.1993, the same shall be refunded to the
petitioners by the respondent-Ahmedabad Municipal Corporation within
a period of three months.
7. This
petition is disposed of with a direction to the respondent- Ahmedabad
Municipal Corporation to calculate the amount of property tax from
20.1.1993 till the period for which the notice was given on 8.12.1997
and after deducting the amount of property tax, payable by the
petitioners, from the amount deposited by the petitioner in pursuance
of the order of this Court, excess amount shall be refunded to the
petitioners within a period of three months from today. Rule is made
absolute accordingly.
Direct
service is permitted.
Sd/-
(V.M.
SAHAI, J.)
Sd/-
(G.B.
SHAH, J.)
omkar
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