Full Judgment Text
NON-REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO 2411 OF 2016
(Arising out of SLP (C) No.13390/2012)
M/s. Municipal Corporation
of Gr.Mumbai & Ors. .....Appellants
Versus
Crescent Builders ......Respondent
J U D G M E N T
Kurian,J.
1. Leave granted.
2. The issue raised in this appeal pertains to the steps
taken by the appellant-Municipal Corporation for assessment of
property tax. In the context and the nature of the order we
propose to pass in this case, it is not necessary for us and it
will not be proper also at this stage to deal with the various
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contentions. The High Court by the impugned judgment has
ultimately issued a direction to the Assessing Authority to
complete the assessment and has also issued another direction
to the respondent to make a deposit of 25% of the amounts due
w.e.f. 01.04.2008, with 18% interest. We express no opinion
on the justification adopted by the High Court for choosing
that date and percentage. After all, it is only an interim
arrangement pending the final assessment.
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3. The learned senior counsel appearing for the Corporation,
however, submits that the High Court has already entered a
finding at paragraph 8 of the judgment regarding the method of
assessment. Paragraph 8 reads as follows:
“In view of the above settled legal position we
find considerable substance in the argument on
behalf of the appellant that the Municipal
Corporation could not have levied property tax on
the land in question, otherwise than in accordance
with the law laid down in the aforesaid judgments
and in the aforesaid circular dated 8 July,1997 at
Exhibit D to the petition.”
4. After also having heard Shri Shekhar Naphade, learned
senior counsel appearing for the respondent, we find it
difficult to agree with the approach taken by the High Court at
this stage. The High Court has already directed the Assessing
Authority to complete the assessment and therefore everything
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should have been left to that Authority.
5. The Assessing Authority has to complete the assessment in
accordance with law. Therefore, the factual and legal
positions are at large before the Assessing Authority and it is
for both the parties to take all available contentions before
the Assessing Authority. We hence vacate the finding entered by
the High Court and also all other observations on merits, in
the impugned judgment regarding the method of assessment.
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However, we retain the interim arrangement made by the High
Court. The Assessing Authority shall complete the assessment
expeditiously.
6. All contentions available to both the parties are left
open to be taken before the Assessing Authority.
7. In view of the above, the appeal is disposed of with no
order as to costs.
....................J.
[KURIAN JOSEPH]
.......................J.
[ROHINTON FALI NARIMAN]
NEW DELHI;
MARCH 01, 2016
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