1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.846 OF 2009 1.Rohini Prabhu & another. ...Petitioners vs. 1.Mumbai Municipal Corporation and others. ...Respondents. ---- Mr.M.M.Vashi, for Petitioners. Ms.Madhubala Kajale, AGP for Respondent nos.1 to 3. Ms.S.M.Modle, for Respondent no.4. --- CORAM: D.K.DESHMUKH & R.G.KETKAR, JJ. DATED: 10th August,2009. P.C.:- 1. We have heard the learned Counsel appearing for both the sides. The case of the petitioners is that they are entitled to pay property tax at a 2 reduced rate. The case of the respondents is that the petitioners are claiming in their application made to the Corporation that they are liable to pay property tax at a reduced rate because the property was developed under SRA/SRD scheme under D.C.Regulations 33(10). The learned Counsel appearing for petitioners on the other hand submits that the petitioners become entitled to pay property tax at a reduced rate if they satisfy requirements which are mentioned under Section 144B of the B.M.C.Act irrespective of any circular issued by the Corporation. The learned Counsel submits that he is willing to satisfy the Corporation that the petitioners have complied with all the requirements that are mentioned in Section 144B of the B.M.C.Act. 2. In the light of these rival submissions, in our opinion, the following order would meet the ends of justice:- The petitioners to make representation to the Assistant Assessor and Collector, P-North Ward, 3 Mumbai, within a period of two weeks from today, claiming for levy of property tax in relation to the property of the petitioners at a reduced rate under Section 144B of the B.M.C. Act. The petitioners shall produce all the documents which may be necessary to satisfy the Authority that the petitioners fulfill all the requirements of Section 144B of the B.M.C. Act. On receiving the application/representation from the petitioners, the Authority named above shall decide that application/representation in accordance with law after granting an opportunity of being heard to the petitioner, as expeditiously as possible, in any case within a period of two month from the date of receipt the application/representation. It is made clear that the inquiry that the Authority has to make is whether the petitioners comply with the requirements of Section 144B of the B.M.C.Act. The Authority shall make a reasoned order on the application/representation and communicate it to the petitioners. 4 If the finding is recorded that the petitioners have complied with the requirements of Section 144B of the B.M.C.Act, the petitioners will be entitled to pay the property tax at a reduced rate. All the remedies that may be available to both the sides are kept open to be resorted to after the order is made. In case the application/representation is made within a period of two weeks from today, the Corporation shall not adopt any coercive method for recovery of property tax till the application/ representation is decided and thereafter shall make recovery only in accordance with law and as per the order passed by the Officer on the representation. (D.K.DESHMUKH, J.) (R.G.KETKAR, J.)