1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.542 OF 2008 M/s.Indian Oil Corporation Ltd. .. Petitioner Vs. The Navi Mumbai Municipal Corporation & Ors. .. Respondents Mr.G.V.Murthy with Ms.Aparna Hiranandani i/b Mr.M.H.Patil for the petitioner Mr.A.A.Garge for the respondents CORAM : J.N.PATEL CORAM : J.N.PATEL CORAM : J.N.PATEL & & & SMT.NISHITA MHATRE, JJ. SMT.NISHITA MHATRE, JJ. SMT.NISHITA MHATRE, JJ. DATED : 25TH JANUARY, 2008 DATED : 25TH JANUARY, 2008 DATED : 25TH JANUARY, 2008 P.C.: 1. The petitioners have impugned the decision of the Deputy Municipal Commissioner (CESS) Navi Mumbai Municipal Corporation) which imposed cess, interest and penalty on the petitioners by his order dated 10th January 2008. The Bombay Provincial Municipal Corporation Act, 1949 clearly provides remedy by way of appeal under section 406 of the said Act. 2 2. This court has taken a consistent view in similar matters and has refused to entertain a Writ Petition against such orders where the petitioner has an alternate remedy of preferring an appeal. 3. Therefore, we are not inclined to entertain the petition. The petition is dismissed. It will be open for the petitioners to prefer an appeal as provided under the said Act. Needless to state that on such an appeal being preferred, the appellate court would dispose of the appeal in accordance with law. ( J.N. PATEL, J ) ( J.N. PATEL, J ) ( J.N. PATEL, J ) ( SMT.NISHITA MHATRE, J ) ( SMT.NISHITA MHATRE, J ) ( SMT.NISHITA MHATRE, J )