1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.4541 OF 2009 Association for Nerul Gymkhana, Nerul ..Petitioner V/s. Navi Mumbai Municipal Corporation ..Respondents & ors Mr.Siddheshwar Kalel i/b.Mr.P.A.Pol, Advocate, for the petitioner Mr.Sandeep Marne, Advocate, for respondent No.1 CORAM : S.B.MHASE & R.M.SAVANT, JJ. DATE : 29TH JULY, 2009 P.C. . Heard the learned counsel for the parties. 2. The petitioner is challenging the Assessment carried out by the respondents. It is an admitted fact before this Court that the construction of the Gymkhana was complete in the year 1992. Mr.Sandeep Marne, the learned counsel for respondent No.1  Municipal Corporation states 2 that the first Assessment was carried out in the year 2002, and as per the said Assessment, Tax Bill Notices were given. Every year Tax Assessment is carried out and the Notices are prepared. We have noticed that Notices were issued on 12th April, 2008 and 19th November, 2008, calling upon the petitioner to file the objections for the respective Assessment Year. We have also noticed that no representation or objection for the said Assessment Year has been filed within the statutory time prescribed for filing complaints against the valuation as required under Rule 15(2) and 20(2) of the Taxation Rules, contained in Schedule D of Chapter VIII of the Bombay Provincial Municipal Corporation Act, 1949. In view thereof, the appropriate remedy for the petitioner is to file an Appeal challenging the Assessment. Instead of paying the amount as per the Assessment Tax Bill which is required to be paid, the petitioner has filed the instant Writ 3 Petition. We, therefore, refrain to entertain the above Writ Petition which is accordingly rejected. The petitioner may avail the statutory remedy in accordance with law. ( R.M.SAVANT, J.) ( S.B.MHASE, J. )