-1- mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION Writ Petition No.4467 of 2008 Mazda Constructions Co. Pvt.Ltd. and others ..Petitioners vs. The State of Maharashtra & ors. ..Respondents Shri Swanand Ganoo with Shri Prakash Shinde i/b M/s M.Dhruva and Co. for petitioners. Shri V.P.Malvankar, A.G.P. for respondent no.1 Shri A.J.Bhor for respondent nos. 2 and 3. CORAM: CORAM: CORAM: J.N.PATEL & J.N.PATEL & J.N.PATEL & S.J.KATHAWALLA S.J.KATHAWALLA S.J.KATHAWALLA JJ. JJ. JJ. 5th December, 2008 5th December, 2008 5th December, 2008 P.C. P.C. P.C. 1. This matter, on several earlier occasions, was called out for admission when none appeared for the petitioners. Today the matter was, therefore, shown on the cause list for dismissal. Today, the learned Counsel for the petitioners seeks adjournment. Application for adjournment is rejected. 2. Heard. 3. The learned Counsel for the petitioners has -2- submitted that the Assessor and Collector of respondent no.2 Corporation issued a notice dated 28th February, 2008 to petitioner no.1 under section 162(2) and section 167 of the Mumbai Municipal Corporation Act, 1888.(MMC Act). The said notice contains the proposed revision of the Rateable Value from Rs.30,425/ npa to Rs.9,22,060/- . The Tabulated Ward Report (TWR) for the fortnight ending February 15, 2005 reported that the proposed revised rate is on account of the reported alterations and modifications in the building before letting the same on leave and licence basis. 4. Petitioner No.1 preferred a complaint under section 163 of the M.M.C.Act, 1888 before respondent no.3 which was rejected and respondent no.3 confirmed the revision of the Rateable Value with effect from 1st October, 2004. The petitioners thereafter preferred statutory appeal before the Chief Judge of Small Causes Court, Mumbai under sub section (2) of Section 217 of the M.M.C.Act. The said provision requires the appellants to deposit 80% of the amount of the disputed tax claimed from the appellant or the -3- amount of tax chargeable on the basis of the disputed Rateable Value upto the date of filing of the appeal with the Commissioner. Accordingly, the Registry of the Small Causes Court directed the petitioners to deposit the amount of Rs.56,41,463/- 5. The learned Counsel for the petitioners points out that he is challenging the deposit order on the ground that the provision as contained in section 217 of the M.M.C.Act is arbitrary, irrational and hence violative of Article 14 of the Constitution of India. The said provision creates an untoward hardships and hurdles in challenging the order of the authority and hence deserves to be struck down as unconstitutional. 6. The constitutional validity of section 217 of the M.M.C.Act, has been earlier challenged before this Court on various occasions. One such case is that of M/s Ellora Construction Co. Vs. The Municipal Corporation of Greater Bombay reported in A.I.R.1980 Bom. 162 in which all aspects and facets of the validity of the said provision have been examined and constitutional validity was upheld. The judgment in Ellora Construction Co. -4- Vs. Municipal Corporation of Greater Bombay (supra) has been referred to with approval by the Hon’ble Supreme Court of India in Gujarat Agro Industries Co. Ltd. Vs. Municipal Corporation of the city ofAhmedabad (1999) 4 SCC 468. Therefore, the issue is no more resintegra. 7. It cannot be the case that the petitioners were not aware that the constitutional validity of section 217 of the M.M.C.Act 1888 has been earlier upheld by this Court. In fact, the Advocate for the petitioners ought to have pointed out these relevant case law before the Court instead of trying to agitate the issue on merits. It is obvious that in order to avoid/delay the payment of the said deposit the present petition is filed on the ground that the petitioners seek to impugn the constitutional validity of section 217 of the M.M.C.Act. Writ petition is, therefore, dismissed with costs. (S.J.KATHAWALLA J.) (J.N.PATEL J.) (S.J.KATHAWALLA J.) (J.N.PATEL J.) (S.J.KATHAWALLA J.) (J.N.PATEL J.)