1 WP 451.11.sxw JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 451 OF 2011 Nirvairsingh Jogindersingh Chadha & Anr. ... Petitioners. V/s. Mumbai Municipal Corporation & Ors. ... Respondents. Mr. Rashmin Khandekar i/b. Sandeep Karu for the Petitioners. Ms. T. Puranik for the BMC. CORAM : S.J. KATHAWALLA, J. DATED : 11th JULY 2011. P.C. :- By this Writ Petition, the Petitioners have impugned the demand notice dated 2nd December 2010 issued by Respondent Nos.1 to 3 for the assessment period 1st April 2008 to 31st March 2010 towards property taxes. According to the Petitioners, the Respondent – Corporation by its letter dated 27th July 2009 wrongly rejected the complaint filed by the Petitioners under Section 163 of the Mumbai Municipal Corporation Act and the Corporation ought to have condoned the delay of 18 days in filing the said complaint. The Petitioners have therefore also sought a writ of mandamus against the Respondents to condone the delay of 18 days in filing the statutory complaint. 2. The learned Advocate appearing for the Corporation has drawn my attention to an order passed by the Hon’ble Division 2 WP 451.11.sxw Bench of this Court dated 4th July 2011 in Writ Petition No. 1585 of 2010, which reads as under :- “The Petitioners make grievance against the order by which the Commissioner of Corporation has declined to condone the delay in making complaint under Section 163 of the Mumbai Municipal Corporation Act. The learned Counsel appearing for the Petitioners is not in a position to point out the provisions of law which confer powers to the Commissioner to condone the delay. In this view of the matter, the Petition cannot be entertained. The Petition is dismissed. “ 3. The learned Advocate appearing for the Petitioners in the present case is also not in a position to point out the provisions of law which confer powers to the Commissioner to condone the delay. In view thereof, the decision of the Hon’ble Division Bench in Writ Petition No.1585 of 2010 shall squarely apply to the present case. 4. The above Writ Petition therefore cannot be entertained and is dismissed. (S.J. KATHAWALLA, J.)