1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, BENCH AT AURANGABAD WRIT PETITION NO. 452 OF 2010 The Hindustan Petroleum Corporation Ltd .. PETITIONER VERSUS The Ahmednagar Municipal Corporation & another .. RESPONDENTS Mrs. Anjali Bajpai-Dube, advocate for the petitioner. Mr. N.N. Jadhav, AGP for the State. Mr. P.V. Ambade, advocate holding for Mr. V.S. Bedre, advocate for respondent no. 1. ===== CORAM : R. M. BORDE, J. DATE : 8 th SEPTEMBER, 2010. PER COURT : 1 Petitioner is raising exception to the order passed below exh. 13 in Tax Appeal no. 16/2007. The dispute is in respect of recovery of tax amount. According to learned counsel for the petitioner, there is no dispute so far as the ratable value prescribed by the Municipal Corporation in relation to the property. 2 It is contended that there was one time settlement in respect of the 2 claims raised by the Municipal Corporation as regards recovery of taxes due from the petitioner. In terms of the settlement, the petitioner was required to deposit quite lesser amount whereas the notice for recovery is in respect of amount more than of Rs.30,00,000/-. Relevant provisions of the Bombay Provincial Municipal Corporation Act, 1949 lay down pre-condition in respect of deposit of disputed amount before entertaining the appeal. It is informed by learned counsel for the petitioner that notice is in respect of recovery of Rs.25,22,950/- in respect of tax recoverable from the year 1995-2008. The petitioner is expected to deposit the aforesaid sum at the time of presentation of the appeal. On deposit of the amount as claimed by the Municipal Corporation, in view of notice dt. 24-10-2008, the appeal can be entertained. The petitioner shall deposit the amount claimed by the Municipal Corporation in view of notice dt. 24-10-2008 within four weeks from today. On deposit of the amount, the Civil Judge, Sr.Dn., Ahmednagar shall deal with the Tax Appeal no. 16/2007 and shall proceed to decide the same in accordance with provisions of law. Learned counsel for the Municipal Corporation, on instructions, states that until disposal of the appeal, the Municipal Corporation shall not seek withdrawal of the amount deposited by the appellant. Amount deposited by the appellant shall be subject to final outcome of the appeal. Appellate court is expected to decide the appeal 3 as expeditiously as possible preferably within six months from the date of receipt of writ. With these directions, the petition stands disposed of. 3 Pending civil application, if any, does not survive and stands disposed of. ( R. M. BORDE, J.) dyb/office/wp452.10.odt