1 rpa IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2114 OF 2008 WRIT PETITION NO. 2114 OF 2008 WRIT PETITION NO. 2114 OF 2008 Punjab National Bank .. Petitioner V/s. Cess Officer (Enforcement) & Anr. .. Respondents Mr.C.S.Balsara i/b. M/s.Negandhi, Shah & Himayatullah for the Petitioner. Mr.R.s.Apte i/b.A.A.Garge for the Respondents. CORAM : BILAL NAZKI AND CORAM : BILAL NAZKI AND CORAM : BILAL NAZKI AND S.S.SHINDE, JJ. S.S.SHINDE, JJ. S.S.SHINDE, JJ. DATE : 10TH JUNE, 2008. DATE : 10TH JUNE, 2008. DATE : 10TH JUNE, 2008. P.C.:- P.C.:- P.C.:- . Heard the learned counsel for the parties. 2. Rule. 3. The learned Counsel appears and waives service of Rule on behalf of the Respondent. 4. By consent Rule made returnable and disposed of finally at the admission stage itself. 2 5. The Petitioner is aggrieved by the impugned notice dated 18th March, 2008 by which the Petitioner has been asked to produce the record in respect of their books of accounts or documents within the area of Navi Mumbai Municipal Corporation. The case of the Petitioner is that the Petitioner is a banking company carrying on a staff college and as such they are not ‘dealers’ within the meaning of the Provisions of Bombay Provisional Municipal Corporation (Amendment) Act, 1995. The learned counsel for the Petitioner submits that the Petitioner could not be forced to obtain registration as registration is required only for ‘dealers’. The learned counsel for the Respondent submits that he has not been asked to register but is only asked to produce the book of accounts. 6. In any case we feel that this petition can be disposed of by directing the petitioner to produce the books of accounts as asked in the impugned notice and after the books of account are produced and the petitioner is heard by the Cess Authorities, the Respondent may decide whether the Petitioner is a ‘dealer’ within the meaning of the provisions of B.P.M.C.(Amendment) Act, 1995. Till such the order is 3 passed, the petition may not be treated as a ‘dealer. 7. The Rule is made absolute in the above terms. the Petition is, accordingly, disposed of. No order as to costs. 8. The Petitioner will produce the books of accounts within two weeks. (BILAL NAZKI, J.) (BILAL NAZKI, J.) (BILAL NAZKI, J.) (S.S.SHINDE,J.) (S.S.SHINDE,J.) (S.S.SHINDE,J.)