Walchandnagar Industries Ltd vs Municipal Corporation City Of Pune & Ors

The Supreme Court held that the High Court must determine the constitutional validity of the Administrative Order No. MA/UAV/127 dated 07th July, 2007, which set the rate of property tax at 20 Paise/sq.ft. for lands in the Hill Top Hill Slope zone. The Court emphasized that without this determination, the appellate authority would be unable to make an effective decision regarding the appellant's liability for property tax. Consequently, the impugned order was set aside and the matter was remitted to the High Court for expeditious resolution, preferably within six months.