:1: 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 SIDE CIVIL APPELLATE SIDE CIVIL APPELLATE SIDE WRIT PETITION NO.1265 OF 2008 WRIT PETITION NO.1265 OF 2008 WRIT PETITION NO.1265 OF 2008 Idea Cellular Limited & Anr. ...Petitioners. v. Sangli-Miraj-Kupwad Municipal Corporation & Ors. ...Respondents. Mr.Aspi Chinoy i/by M/s.D.H.Law Associates , adv. for the Petitioners. Mr.N.V.Walawalkar i/by Sudhir Prabhu , advs. for the Respondent Nos.1 and 2. CORAM: D.K.DESHMUKH CORAM: D.K.DESHMUKH CORAM: D.K.DESHMUKH & J.H.BHATIA, JJ. & J.H.BHATIA, JJ. & J.H.BHATIA, JJ. DATE: 15th April, 2008. DATE: 15th April, 2008. DATE: 15th April, 2008. P.C. P.C. P.C. 1. The learned counsel appearing for the petitioners agrees that for disposing off the writ petition in following terms, reasons are not necessary to be recorded. i. The Respondent/Corporation shall issue fresh demand notices in relation to the towers, which are the subject matter of this petition for levy of property tax. Those notices shall be served on the petitioners as also the owners of the building on which these towers have been fixed. Corporation shall give two weeks time for the petitioners to submit their explanation on demand notices. :2: ii. Petitioners shall submit their explanation. All the contentions are kept open to be raised by the petitioners in reply to show-cause notice. Commissioner of the Corporation shall pass speaking order disposing off the objections. All contentions available to the Corporation are also kept open. Petitioners, owners of the building and the Corporation shall be at liberty to adopt appropriate remedy in relation to the order that the commissioner may pass. iii. The Commissioner shall make an order, while disposing off the objections, regarding the demand notices, which are the subject matter of challenge in this petition. Till the Commissioner makes order, no steps for recovery shall be taken in relation to demand notices, which are the subject matter of this petition. The learned counsel for the petitioners states that until further orders of the Court, petitioners shall not further alienate, transfer or create third party rights in relation to the towers, which are the subject matter of this petition. Until the Commissioner makes the order as per the above order, in view of this statement, attachment levied on the property of the petitioners shall cease to operate after one week from today. The petitioners shall file undertaking before this Court not to further alienate, transfer or create third party rights in relation to the towers, which are the subject matter of this petition until commissioner makes fresh :3: order pursuant to this order. iv. Petitioners, without prejudice to their rights and contentions, shall, within a period of one week from today, deposit Rupees four lakhs in this Court with due intimation to the Corporation. Commissioner while disposing off the objections pursuant to this order shall make an order about disposal of the amount deposited in this Court. In view of the fact that the Corporation is issuing fresh demand notices, notices impugned in the petition shall not be given effect to and the Corporation, however, shall be entitled to act on the basis of fresh order that the commissioner passes. It is understood between the parties that we have directed the Corporation not to act upon the notices, which are the subject matter of this petition without prejudice to the rights and contentions of both the sides. The learned counsel for the Petitioners states that in relation to towers with regard to which he has made the statement charge is already created in favour of I.D.B.I. 2. Petition stands disposed off. (D.K.DESHMUKH, J.) (D.K.DESHMUKH, J.) (D.K.DESHMUKH, J.) :4: (J.H.BHATIA,J.) (J.H.BHATIA,J.) (J.H.BHATIA,J.)