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Laddev Sampat Somani vs Jamnagar Municipal Corporation on 8 May, 2025 cites

Municipal Corporation Of City Of Hubli vs Subha Rao Hanumatharao Prayag & Ors on 24 March, 1976

16. Reliance was also placed independently on the decision in the case of L.M.Patel vs. Baroda Municipal Corporation reported in 1995 1 GLH 1198 ; and Hubli vs. Subha Rao Hanumantharao Prayag and Ors. which has been considered by this Court in Special Civil Application No.18000 of 2018. In those cases also, the facts were to the effect that assessments were not framed and recorded during official year for the levy of property tax. Whereas, in the cases on hand this court cannot ignore the affidavits filed and the documents annexed justifying assessments framed in case of respective properties of the petitioners and recorded in the assessment book. The procedure followed before service of bills is considered in earlier paragraphs that assessment book was made available to Page 47 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined the petitioners for inspection, despite which no objections were raised and thereafter bills were served. One more aspect this Court would like to highlight is about petitioners contending to being unaware about the online availability of bills. The said contention falls to the ground in light of the fact that the petitioners, through their association itself held negotiations with the Respondent Corporation. Further, as contended by the respondent-JMC that there are total 4460 properties in GID Jamnagar phase II and III, and out of that 3580 properties have paid their taxes.
Supreme Court of India Cites 8 - Cited by 148 - P N Bhagwati - Full Document

Kanaiya Prints Pvt. Ltd. vs Assessment And Recovery Officer And ... on 8 October, 2002

In the case of Kanaiya Prints Private Limited vs. Assessment and Recovery Officer reported in 2003 1 GLH 449, relied upon by learned advocate for the petitioner, the consideration made was with regard to contents of the Assessment Book before end of the official year under Rule 9 of the Taxation Rules, which is not the issue to be considered in these cases.
Gujarat High Court Cites 8 - Cited by 2 - Full Document

Anant Mills Co. Ltd vs State Of Gujarat & Ors on 21 January, 1975

15. Now in relation to the third issue that the issue raised in these petitions is squarely covered by the decision of this Court in Special Civil Application No.18000 of 2018 and allied maters, it is noticed that in Special Civil Application No.18000 0f 2028, the prayer made was with regard to quashing and Page 45 of 52 Uploaded by NAIR SMITA V.(HC00186) on Fri May 09 2025 Downloaded on : Sat May 10 19:13:38 IST 2025 NEUTRAL CITATION C/SCA/26703/2022 CAV JUDGMENT DATED: 08/05/2025 undefined setting aside of the tax bills dated 07.07.2018. Admittedly, in those cases, the bills were issued for the period 2006-2013 and it was case of the petitioners therein that prior to 07.07.2018, no bills were issued. In Special Civil Application No.18000 of 2018, it was further case of the petitioners that no authentication of assessments for the official year from March 2006 to October 2013 was done. Since no assessments were framed on or before end of the official years, resultantly bills were not prepared and served during official year. Therefore, since the assessments in those cases were framed and bills were served after expiry of the official year, the recovery effected by respondent Municipal Corporation retrospectively was declared bad in law. On above facts in the decision dated 15.07.2019, in Special Civil Application No.18000 of 2028, this Court by referring to Section 127 (3) held that Municipal taxes are required to be assessed and levied in accordance with the provisions of GPMC Act and the Taxation Rules. This Court further placing reliance on Rule 9 and Rule 15(2) which refers to assessment book and Rule 21B which refers to the manner and method in which assessment book shall be prepared and completed etc., in facts of those cases held that the same was not done during relevant official years. Reliance was placed on decision in the case of Anant Mills Co.Ltd vs. State of Gujarat and Ors. reported in (1975) 2 SCC 175.
Supreme Court of India Cites 53 - Cited by 222 - Full Document
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