MUNICIPAL CORPORATION OF GR. MUMBAI vs TAHIR PROPERTIES LTD.

Judgment text excerpt

sr.10-fa-1092-2007.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION FIRST APPEAL NO. 1092 OF 2007 Municipal Corporation of Gr. Mumbai .. Appellant Versus Tahir Properties Ltd. .. Respondent Mr. A. Y. Sakhare, Senior Counsel a/w Adv. Pradeep M. Patil i/b Adv. Komal Punjabi for the Appellant/BMC. None for the Respondent. TRUSHA TUSHAR MOHITE CORAM: FIRDOSH P. POONIWALLA, J. Digitally signed by TRUSHA TUSHAR MOHITE Date: 2026.06.09 Reserved on : 13th November, 2025 18:08:29 +0530 Pronounced on : 9th June, 2026 Judgement : 1. This First Appeal has been filed against the Judgement dated 30 th August, 1999 passed by the Small Causes Court at Bombay in Municipal Appeal No. 165 of 1999. FACTS 2. In this Judgement, Appellant No.1 will be referred to as MCGM. 3. One V.D. Chavan, the Deputy Superintendent working in the G/S Assessment Department of MCGM visited the premises at 341, Khan Abdul Gaffer Khan Road, Worli, Mumbai- 400025 on 17th February, 1998. He found that the building consisting of ground and first floor had been demolished. The rateable value of the said building consisting of ground and first floor Page 1 of 13 Mansi shelke sr.10-fa-1092-2007.doc was assessed at Rs. 6460 net per annum (n.p.a.). The land beneath the demolished building with amenity land was put up for development purposes and construction work thereon had started with effect from 1 st April, 1997. 4. In these circumstances, the officer of MCGM proposed to assess the land at the rate of Rs. 6700 per sq.meter as a land under construction with effect from 1st April, 1997. As per the sanctioned plan, the area of the plot of land admeasured 1693.98 sq. meters. Out of the said area, the area of the structure admeasuring 43.56 sq. meters was proposed to retained. Thus, deducting t