IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.606 OF 2009 Smt.Kalpana Pravinlal Shah & Ors. ...Petitioners V/s. The Municipal Corpn. Of Gr.Mumbai & Ors. ...Respondents .......... Mr.G.V.Murti i/b Murti & Associates for Petitioners. Ms.Trupti Puranik for Respondents. Mr.A.S.Khanwilkar, Dy.Superintendent is present. .......... CORAM:- A.M.KHANWILKAR, J DATED:- JUNE 10, 2009. P.C. 1. Heard Counsel for the parties. 2. Arguable questions are raised. Rule. Rule made returnable forthwith by consent. Ms.Puranik waives notice for Respondents. 3. As short question is involved, Petition is taken up for hearing forthwith by consent. 4. This Petition takes exception to the order passed by the Respondents dated 9th January 2009 (Exhibit `C'). The main grievance of the Petitioners is that in the earlier assessment year, the Authority has given benefit of Rule of III as can be discerned from assessment order dated 21st October 2004. No reason whatsoever has been indicated by the Assessing Officer to depart from the said position for the subsequent assessment year although the fact situation remained the same. Counsel appearing for the Respondents, on instructions of Dy.Superintendent Mr.A.S.Khanwilkar, who is present in Court, states that it is on account of failure to produce the Leave and License Agreement, the Officer assumed that the benefit of Rule of III is unavailable to the Petitioners for the present assessment period. According to the Petitioners, the situation for both assessment years has remained the same. 5. In the circumstances, the impugned decision dated 9th January 2009 is set aside. Instead, the Petitioners are relegated before the Investigating Officer who shall pass fresh order after giving opportunity to the Petitioners to produce relevant documents as may be required. All questions in relation to the proposed assessment of the assessment year 2007-2008 are left open to be decided on its own merits in accordance with law. 5. The Petitioners shall appear before the Investigating Officer on 22nd June 2009 at 3.00 p.m. in the Office of the Investigating Officer who in turn shall proceed with the rehearing of the matter and pass appropriate orders as may be warranted. 6. Counsel for the Petitioners, in all fairness, states that in view of this order, the Petitioners shall forthwith withdraw the Appeal preferred by the Petitioners before the Small Causes Court against the impugned decision. 7. Petition disposed of on the above terms. (A.M.KHANWILKAR, J.)