M/s. Municipal Corp. of Gr. Mumbai Vs. Crescent Builders
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Head Note
Civil Law - Property Tax
Property Tax - Assessment of - Interim Arrangement - Direction by High Court to the Assessing Authority to complete the assessment and has also issued another direction to the respondent to make a deposit of 25% of the amounts due w.e.f. 01.04.2008, with 18% interest - High Court entered a finding regarding the method of assessment - Held that find it difficult to agree with the approach taken by the High Court at this stage - High Court has already directed the Assessing Authority to complete the assessment and therefore everything should have been left to that Authority - Assessing Authority has to complete the assessment in accordance with law - Factual and legal positions are at large before the Assessing Authority and it is for both the parties to take all available contentions before the Assessing Authority -Finding entered by the High Court and also all other observations on merits, in the impugned judgment regarding the method of assessment liable to be vacated - However the interim arrangement made by the High Court retained.
Topic(s)-Property Tax - Assessment of - Interim Arrangement - Directions Issued