- (1.) After hearing the parties, in light of the view that the Court is inclined to adopt, the matter has been heard finally today Rule. Learned Advocates appearing for respective Respondents are directed to waive service of Rule.
(2.) The Petitioner, a unit of Aditya Birla Nuvo Limited, a company incorporated under the Companies Act, 1956 is engaged in the manufacture of Viscose Filament Rayon Yarn and other allied chemicals.
(3.) By this petition under Article 226 of the Constitution of India, the Petitioner seeks the following substantive reliefs: 7. The Petitioners pray: (A) That the Hon'ble Court be pleased to issue an appropriate writ, order or direction and be pleased to: (i) declare Section 99A of the Gujarat Municipalities Act, 1963 to the extent it delegates powers to the State Government to prescribe factors by Rules for determining property tax by Municipalities; (ii) declare Gujarat Municipalities Property Tax Rules, 2007 and the notification dated 1-4-2006 framed by the Government of Gujarat as ultra vires, unreasonable, arbitrary, suffering from excessive delegation and be pleased to declare the same null and void; (B) That the Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction: (i) declaring that the assessment and levy of property tax on the basis of Resolution No. 411 dated 29-4-2008 read with resolution No. 35 dated 31-7-2008 passed by the Veraval-Patan Joint Municipality is illegal, without following procedure under the Act, without any authority and be pleased to quash and set aside the aforesaid resolutions and all other resolutions/orders/decision passed/taken by Veraval-Patan Joint Municipality and be pleased to declare that no such property tax can be levied on the basis of implementation of any of the said resolutions/orders/decisions; (ii) commanding the Respondents not to levy property tax on the Petitioner as per the rates revised vide Resolution No. 411 dated 29-4-2008 read with Resolution No. 35 dated 31-7-2008; (iii) declaring that the Respondent No. 3-Veraval-Patan Joint Municipality has no authority or competence to levy property tax on the basis of the revised rates as decided vide Resolution No. 411 dated 29-4-2008 read with Resolution No. 35 dated 31-7-2008 with retrospective effect from 1-4-2008;;