Bombay High Court
Raj Doshi Exports Private Limited, ... vs Office Of The Asstt. Assessor And ... on 5 March, 2026
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
8-wpl-6561-2026.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO.6561 OF 2026
Raj Doshi Exports Pvt. Ltd. .. Petitioner.
Versus
Office of the Asst. Assessor and
Collector & Others .. Respondents.
Mr. Darius Khambatta, Sr. Advocate with Mr. Mayur Khandeparkar,
Digitally signed
SMITA
by SMITA
RAJNIKANT
Mr. Prerak Sharma, Ms. Prakruti Joshi, Mr. Ammar Faizullabhoy and
RAJNIKANT JOSHI
JOSHI Date:
2026.03.06
Ms. Aishwarya Manjrekar, Advocates i/b. Mr. Prerak Sharma, for the
16:16:30 +0530
Petitioner.
Ms. Jyoti Mhatre with Ms. Anuja Tirmali i/b. Ms. Komal Punjabi,
Advocates for the Respondent- MCGM.
Mr. Anand Warang, Dy. Superintendent, Assessment Department, 'C'
Ward, present in Court.
CORAM: B. P. COLABAWALLA &
FIRDOSH P. POONIWALLA, JJ.
DATE: MARCH 05, 2026
P. C.
1 The above Writ Petition is filed seeking to quash the impugned
bills annexed at Exhibits H, H1, H2, P, Q, T and T1 to the Petition. 2 To put it in a nut shell, these impugned bills issued by the MCGM, seeking to levy property taxes, are challenged on the basis that they Page 1 of 3 MARCH 05, 2026 S.R.JOSHI ::: Uploaded on - 06/03/2026 ::: Downloaded on - 06/03/2026 22:25:21 ::: 8-wpl-6561-2026.doc are in the teeth of the decision passed by this Court in the case of Property Owners Association & Others v/s. State of Maharashtra reported in 2019 SCC Online Bom 706 and the decision of the Hon'ble Supreme Court in the case of Municipal Corporation of Greater Mumbai & Others v/s. Property Owners' Association & Others reported in (2023) 3 SCC 258. 3 To put briefly, it is the case of the Petitioner that the impugned bills have been raised by the MCGM by placing reliance on Rule 22 of the Capital Value Rules, 2010 and 2015, which have been struck down, not only by this Court but the said decision was thereafter affirmed by the Hon'ble Supreme Court. This is basically the heart of the matter in the present case. 4 The learned Counsel appearing on behalf of the Corporation sought time to take instructions and to file an Affidavit in Reply to the above Writ Petition.
5 Acceding to the request of the Corporation, we direct that the Affidavit in Reply, if any, shall be filed on or before 26 th March, 2026 and a copy of the same shall be served on the Advocate for the Petitioner. If the Petitioner wants to file any Affidavit in Rejoinder, it is free to do so by 2 nd April, 2026 and serve a copy of the same on the Advocate for the Corporation. Page 2 of 3
MARCH 05, 2026 S.R.JOSHI ::: Uploaded on - 06/03/2026 ::: Downloaded on - 06/03/2026 22:25:21 ::: 8-wpl-6561-2026.doc 6 We now place this matter on board on 18th April, 2026. 7 As far as ad-interim relief is concerned, strictly without prejudice to the rights and contentions of all parties, we direct that there will be ad- interim relief in terms of prayer clause (g) which reads thus:-
"(g):- An Order and temporary injunction, pending the hearing and final disposal of this Petition, to restrain the Respondents (or any of them) and/or through their servants, agents, officers, representatives, assigns and/or any other person, claiming by through or under them, from taking any coercive steps and/or measures and/or actions, of whatsoever nature and/or howsoever styled, in enforcing or acting in furtherance of, the Demand Notice and Seven-Day notice of Sale (Exhibit U, and L, W, Y, S, Z1, AA hereto) against the Petitioner in respect of the Subject Properties."
8 The ad-interim relief shall continue till the next date of the hearing.
9 This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] Page 3 of 3 MARCH 05, 2026 S.R.JOSHI ::: Uploaded on - 06/03/2026 ::: Downloaded on - 06/03/2026 22:25:21 :::