1 wp589.11.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 589 OF 2011 Tej Khanna ....Petitioner. Vs. The Municipal Corporation of Greater Mumbai & Ors. ....Respondents. Ms. Aliya N. Pathan for the Petitioner Ms. T.H. Puranik for the Respondents. CORAM : ANOOP V. MOHTA, J. DATE : 8th APRIL, 2011. P.C.: In view of the averments made in the Petition, basically para Nos. 8,9,12, 14 and 17 and as this Court in a similar matter, by order dated 24th January, 2010, permitted the Petitioner to file complaint to the Assistant Assessor and Collector, I see there is no reason the same benefit should not be given to the Petitioner. The service of such demand notice by the Corporation on the concerned persons are necessary so that they can raise appropriate objection to the demand notice sent by the Corporation with regard to the fixation of the ratable value and/or increase in the property taxes. The notice to the 2 wp589.11.sxw society and basically when the administrator is in-charge of the society, always create complications, as it is difficult for the assessee to take objection within stipulated time, if such individual notice and/or such demand notices not served. It is desirable that the Corporation must serve notices individually, basically when there is no power given to the authority to condone the delay in accepting the complaint/objections to the said demand. If objection not filed within a stipulated period, it results automatically into the confirmation of the demand so raised and thereafter a procedure of filing Appeal needs to be invoked by the parties, which means pre-deposit of the amount so raised. Therefore, without observing anything further on the merits, at this stage, in view of the earlier order dated 24th January, 2011, I am inclined to pass the following order- (i) If the Petitioner files written complaint to the Assistant Assessor and Collector, "D" Ward about fixation of the rateable value within a period of 15 days from today, the Corporation shall entertain the said complaint and to give a hearing to the Petitioner and pass order within a period of 12 weeks from the first appearance of the Petitioner. 3 wp589.11.sxw ii) If the Petitioner fails to file complaint within aforesaid period, the demand notice so sent shall be treated as final and binding. iii) All concerned to act upon authenticated copy of this order. 2 The Petition is accordingly disposed of. No costs. (ANOOP V. MOHTA, J.)