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TMI Blog2023 (8) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... poration, to the effect that after inclusion of the area specified in Schedule-I, it shall be such area as specified in Schedule-II. Schedule-II of the notification provides for the revised boundaries of the larger urban area for which the Municipal Corporation for the City of KalyanDombivali, in which in paragraph 1 under the title North , Village Chole has been included. Thus, on a conjoint reading of Article 243Q read with Section 3(3)(a) and (b) of the MMC Act, as also the definition of the larger urban area as provided in Section 2(30A) of the MMC Act, it is clear that Village Chole forms part of the revised boundary of the larger urban area as Article 243Q read with the provisions as noted by us above of the MMC Act would contemplate. Jurisdiction of municipal corporation when the provisions of the LBT stand deleted - HELD THAT:- Section 78 of the Maharashtra Act No. XLII of 2017 which is a saving provision, which provides that the amendments made by the said Act to the Maharashtra Municipal Corporations Act shall not affect the provisions of the MMC Act, when it provides that notwithstanding the amendments made in the Mumbai Municipal Corporation Act, by such Act (Maha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the contention as raised by the petitioner, we also cannot be oblivious of the fact that the petitioner had voluntarily registered itself as a dealer under the provisions of the MMC Act, as also has partly deposited the LBT due and payable, and now after the assessment orders are passed, and a demand is made by the petitioner against the petitioner, the petitioner decided to knock the doors of this Court. Thus, the petitions cannot be entertained and are liable to be dismissed. - G. S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Mr. R. V. Desai, Senior Advocate with Mr. Deepak Bapat, Ms. Sonali Bapat, Mr. Sumedh Hinge and Mr. Pramod Kathane. For the Respondent Nos. 2 and 3 : Ms. Shruti Vyas, B Panel Counsel for State/Respondent No. 1. Mr. A. S. Rao. ORAL JUDGMENT (PER G.S.KULKARNI, J.): 1. These are three petitions filed under Article 226 of the Constitution of India whereby a challenge has been raised by the petitioner to the assessment orders dated 14 September, 2022 pertaining to the financial years 2015-16, 2016-17 and 2017-18, assessing the petitioner for payment of the Local Body Tax (for short, the LBT ) under the Maharashtra M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion as urged by Mr. Desai is to the effect that the provisions under the MMC Act pertaining to the LBT stood deleted by Maharashtra Act No. XLII of 2017. Hence, by deletion of the charging provisions namely of Section 127 of the MMC Act, and the corresponding provision in relation to the levy and collection of the LBT, there is no warrant for the municipal corporation to either make any assessment, much less demand any LBT against the petitioner. 4. The third submission as urged by Mr. Desai is that it was illegal for the respondent/corporation to demand interest and penalty, as it is his submission that the LBT provisions would not permit levy of penalty and interest and if at all the rules provide for it, they are ultra virus the Municipal Corporation Act. 5. Ms. Shruti Vyas, B Panel Counsel for State/Respondent No. 1 and Mr. A. S. Rao, learned counsel for Respondent Nos. 2 and 3 have opposed these petitions on the ground that none of the contentions as urged on behalf of the petitioner are tenable. It is also contended that the petitioner has alternate remedy of challenging the assessment orders by filing statutory appeals as provided for under Section 406 of the MMC Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification issued under clause (2) of article 243-Q of the Constitution of India or under the Act. Section 3 Specification of larger urban areas and constitution of Corporations - (1) The Corporation for every City constituted under this Act existing on the date of coming into force of the Maharashtra Municipal Corporations and Municipal Councils (Amendment) Act, 1994, specified as a larger urban area in the notification issued in respect thereof under clause (1) of article 243-Q of the Constitution of India, shall be deemed to be a duly constituted Municipal Corporation for the larger urban area so specified forming a City, known by the name The Municipal Corporation of the City of ............... . [(1A) The Corporation of the City of Nagpur incorporated under the City of Nagpur Corporation Act, 1948 for the larger urban area specified in the notification issued in this respect under clause (2) of article 243-Q of the Constitution of India shall, on and from the date of coming into force of the Bombay Provincial Municipal Corporations (Amendment) and the City of Nagpur Corporation (Repeal) Act, 2011, be deemed to have been constituted under this Act and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Municipalities . Sub-clause (c) of Clause (1) thereof provides that there shall be constituted in every State, a municipal corporation for a larger urban area. Sub-clause (2) of Article 243Q would provide that for the purposes of the said Article, a transitional area , a smaller urban area or a larger urban area means such area as the Governor may, having regard to the population of the area, the density of the population therein, the revenue generated for local administration, the percentage of employment in non-agricultural activities, the economic importance or such other factors as he may deem fit, may specify by public notification for the purposes of Part IX-A of the Constitution. 8. Section 3 of the MMC Act would be required to be read with subclause (2) of Article 243Q of the Constitution, as Section 3 of the MMC Act provides for specification of larger urban areas and Constitution of the Corporation. Sub-section (1) of Section 3 specifically refers to the provisions of clause (1) of Article 243Q of the Constitution. It also provides that the Corporation for every City constituted under the MMC Act, existing on the date of coming into force of the Maharashtra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied. 9. In so far as the notification as issued by the State Government, as referred by Mr. Desai is concerned, it is the notification dated 14 May, 2015 which is required to be noted which reads thus:- URBAN DEVELOPMENT DEPARTMENT Hutatma Rajguru Chowk, Madam Cama Marg, Mantralaya, Mumbai 400 032 dated the 14th May 2015 NOTIFICATION MAHARASHTRA MUNICIPAL CORPORATIONS ACT, 1949. No. KDMC.1015/C.R.15/15/UD-28.- Whereas, by the Government Notification, Urban Development Department, No. KDMC. 1015/C.r.15/15/UD-28, dated the 11th March 2015 published in the Maharashtra Government Gazette, Extraordinary Part-I-A Central Sub-Division, dated the 11th March 2015, the Government of Maharashtra had announced its intention to issue a notification in exercise of the powers conferred by clause (a) of sub-section (3) of section 3 of the Maharashtra Municipal Corporations Act (LIX of 1949), with a view to alter the limits of the Kalyan-Dombivali Municipal Corporation so as to include therein certain areas; And whereas, the objections and suggestions received pursuant to the said notification within the period mentioned therein have been cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ali- Dhokali Entire area of revenue village 11 Davadi Entire area of revenue village 12 Chinchpada Entire area of revenue village 13 Pisvali Entire area of revenue village 14 Golivli Entire area of revenue village 15 Sonarpada Entire area of revenue village 16 Mangaon Entire area of revenue village 17 Kole Entire area of revenue village 18 Nilaje Entire area of revenue village 19 Katai Entire area of revenue village 20 Usarghar Entire area of revenue village 21 Gharivali Entire area of revenue village 22 Sandap Entire area of revenue village ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that after inclusion of the area specified in Schedule-I, it shall be such area as specified in Schedule-II. Schedule-II of the notification provides for the revised boundaries of the larger urban area for which the Municipal Corporation for the City of KalyanDombivali, in which in paragraph 1 under the title North , Village Chole has been included. Thus, on a conjoint reading of Article 243Q read with Section 3(3)(a) and (b) of the MMC Act, as also the definition of the larger urban area as provided in Section 2(30A) of the MMC Act, it is clear that Village Chole forms part of the revised boundary of the larger urban area as Article 243Q read with the provisions as noted by us above of the MMC Act would contemplate. Thus, Mr. Desai s contention that village Chole is not part of the revised boundary of the larger urban area or for that matter, is out side the jurisdiction of the KDMC, is untenable. 11. In so far as the second contention as urged by Mr.Desai referring to the provision of the Maharashtra Act No. XLII of 2017 is concerned, to submit that the provisions of the LBT stand deleted and once the provisions are deleted, the municipal corporation would not have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 13. In so far as the third contention is concerned, we are not inclined to examine such contention, in as much as the rules themselves are clear that they would provide for interest and penalty to be levied in the event the circumstances so arise and the tax has not been paid as per the provisions of the Act. It is not the petitioner s case that the rules are framed without any corresponding provision and the power vested under the MMC Act. This apart, we also find that such a challenge as mounted in the petition on the interest and penalty, is a contention in desperation. In the context of the contention as raised by the petitioner, we also cannot be oblivious of the fact that the petitioner had voluntarily registered itself as a dealer under the provisions of the MMC Act, as also has partly deposited the LBT due and payable, and now after the assessment orders are passed, and a demand is made by the petitioner against the petitioner, the petitioner decided to knock the doors of this Court mounting the challenge as noted by us above. 14. In the aforesaid circumstances, we are of the clear view that the petitions cannot be entertained and are liable to be dismissed. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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