M/S M.K.Palia & Sons Pvt.Ltd vs Mumbai Municipal Corp.& Anr

The Supreme Court held that under Section 162 of the Mumbai Municipal Corporation Act, 1888, the Commissioner must provide a fifteen-day notice for complaints regarding rateable values, which must be published in local newspapers and the Official Gazette. The Court found that the appellant's challenge to the rateable value fixed in 1982, after a delay of 23 years, was not maintainable as 599 other lessees had already complied with the assessment. The appeal was dismissed, affirming the Bombay High Court's decision.