Whether the court can permit appellant to adduce evidence in Municipal appeal?

As far as the first submission is concerned, the appellant

can always adduce the evidence before the appellate authority as

regards the nature of towers in support of the contention that no

property taxes could be levied on the towers erected by the

petitioners. It is ultimately a factual controversy which can be

decided by the appellate authority which in this case is the Court of Civil Judge, Senior Division.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.1650 OF 2014

Viom Infra Networks Maharashtra Ltd. & Anr Vs Navi Mumbai Municipal Corporation and Ors.

CORAM : A.S. OKA & A.K. MENON, JJ.

DATED : 20TH JANUARY, 2015

1. Heard learned counsel appearing for the petitioners and

learned AGP for Respondent No.4.

2. Learned counsel appearing for the petitioners does not

dispute that against the demand for property taxes, a remedy under

section 406 of the Maharashtra Municipal Corporation Act, 1949 is

available. However, he submitted that the remedy is not efficacious.

He submits that the towers on which the taxes have been levied are

neither land nor the buildings which can be subjected to payment of

the property taxes. He submits that there is a breach of principles of

natural justice.

3. As far as the first submission is concerned, the appellant

can always adduce the evidence before the appellate authority as

regards the nature of towers in support of the contention that no

property taxes could be levied on the towers erected by the

petitioners. It is ultimately a factual controversy which can be

decided by the appellate authority which in this case is the Court of Civil Judge, Senior Division.

4. As far as the second submission is concerned, again the

same can be gone into by the appellate authority. Hence, we do not

agree with the submission of learned counsel for the petitioners that

the remedy under section 406 of the Act is not an efficacious remedy.

The issues raised by the petitioners can be gone into by the appellate

authority. Hence subject to what is observed above, the petition is

dismissed. All contentions on merits are kept open. The remedy is

also kept open.

(A.K. MENON, J.) (A.S. OKA, J.)

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