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1 - 10 of 17 (0.39 seconds)Section 141 in The Gujarat Provincial Municipal Corporations Act, 1949 [Entire Act]
Vijayan Rajamanicka Nadar Pagalam vs Jamnagar Municipal Corporation on 29 November, 2018
(c) Whether the issue involved in these petitions is squarely covered
by the decision of this Court in the case of Vijayan Rajamanicka Nadar
Pagalam vs. Jamangar Municiapl Corporation in Special Civil Application
No.18000 of 2018 as contended by the petitioners.
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
Page 22 of 25
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NEUTRAL CITATION
C/SCA/5713/2024 CAV JUDGMENT DATED: 08/05/2025
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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 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.
Section 27 in The General Clauses Act, 1897 [Entire Act]
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.
Section 139 in The Gujarat Provincial Municipal Corporations Act, 1949 [Entire Act]
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 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.
Article 226 in Constitution of India [Constitution]
The Municipal Corporation Of The City Of ... vs Jhaveri Keshavlal Lallubhai on 11 August, 1964
20. Reliance is also placed in the case of Municipal Corporation of
Ahmedabad vs. Jhaveri Keshavlal Lallubhai in First Appeal No.301 of
1961, where issue in the opinion of this court is about the rate of
property tax and the same being not the issue here would not be
applicable in the facts of this case.