BRIHAN MUMBAI MAHANAGAR PALIKA AND ANR. vs ASHIRWAD SHELTERS PRIVATE LIMITED

Judgment text excerpt

2025:BHC-AS:54175 Sayyed 8-IA.17757.2022.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO.17757 OF 2022 IN FIRST APPEAL (ST) NO.94050 OF 2020 WITH FIRST APPEAL (ST) NO.94050 OF 2020 WITH INTERIM APPLICATION NO.17758 OF 2022 Brihan Mumbai Mahanagar Palika & Anr. ...Applicants/Appellants Versus Ashirwad Shelters Private Limited ...Respondent _____________________________________________________ Mr. Pralhad Paranjape a/w Ms. Pallavi Khale & Mr. Pradeep Patil i/by Ms. Komal Punjabi for the Appellants/Applicants. Mr. R. M. Nakhwa a/w Mr. Sanket Dhawan i/by Mr. Vasant Dhawan for the Respondent. _____________________________________________________ CORAM : JITENDRA JAIN, J. DATE : 10 DECEMBER 2025 ORAL JUDGMENT: 1. This interim application is filed by the applicant-appellant- Corporation seeking condonation of delay of 4 years and 66 days i.e. 1526 days in filing an appeal before this Court challenging the order of the Small Causes Court, Mumbai. The impugned order is dated 2 May 2016 and the appeal is filed on 9 October 2020. 2. The issue involved in the appeal relates to determination of rateable value, on the basis of which the tax is collected by the Corporation. It is a source of revenue for the Corporation which is used towards discharge of their civic responsibilities and duties under the Mumbai Municipal Corporation Act, 1888 (MMC Act). 1 of 7 Sayyed 8-IA.17757.2022.doc 3. The determination of rateable value by the Corporation was challenged by the respondent by filing an appeal before the Small Causes Court, Mumbai. On 2 May 2016, the Small Causes Court allowed the appeal by restoring the rateable value of the property at Rs.7,40,530/- as against the original determination of Rs.1.42 crores by the Corporation, which was