DHUNJIBHOY ICE FACTORY PVT LTD Vs. MUNICIPAL CORPORATION OF GREATER

JUDGEMENT

(1.) The above Petition filed under Article 226 of the Constitution of India, inter alia, seeks the relief that the Respondent Nos.1, 2 & 3 be directed not to recover the Water Tax and Water Benefit Tax from the Petitioners as the reverse date as per the letter dated 9-2-2000 (Exhibit A to the Petition) and/or on the basis that the area/industry falls in non conforming zone. The Petitioners further seek the relief that the Respondent Nos.1,2 & 3 be directed to forthwith withdraw and cancel the letter dated 9-2-2000 (Exhibit A to the Petition).

(2.) The facts involved in the above Petition in brief can be stated thus: The Petitioner No.1 runs an ice factory at Mazgaon. The said factory is situated in a residential / commercial zone in the Development Plan of Greater Mumbai as prepared by the Respondent No.1 and as sanctioned by the Respondent No.4. The Petitioner No.1 in view of its factory is subjected to property tax under Section 140 of the Mumbai Municipal Corporation Act 1888, which includes the WaterTax and Water Benefit Tax. The Respondent No.2 vide letter dated 9-2-2000 informed the Petitioner No.1 that its industry was located in non conforming zone as per Water Charges Rule (Revised) w.e.f. 1-4-1996 and the Petitioners was therefore, liable to pay water charges at Rs.44 per 1000 litres.

(3.) After the said letter dated 9-2-2000, some correspondence ensued between the Petitioners and the Respondent No.1. Thereafter bills were issued to the Petitioners for the water charges. The said bills were for the months of January, February and March, 2000, in which the rate charged in respect of one meter was Rs.22 per 1000 litres, though in respect of the other meters of the Petitioner No.1 the rate charged was Rs.15 per 1000 litres. In view of the said bills, the Petitioner No.1 addressed a letter dated 26-5-2000, wherein the Petitioner No.1 stated that there was a mistake in the said bills and hence requested the Respondent No.2 to correct the said bills and return the same to the petitioners. The Petitioners thereafter by letter dated 11-8-2000 informed the Respondent No.2 that they were willing to pay the bills in which water charges were correctly levied. The Petitioners paid an amount of Rs.70,043/- and by letter dated 16-8-2000 informed the Respondent No.2 that though they have paid the said amount, the same was under protest. In response to the said letter dated 16-8-2000, the Respondent No.2 by his letter dated 17-8-2000 informed the Petitioners that the bills were correct and stated that if the payment was not made within 24 hours the water supply will be cut. Thereafter, it is the case of the Petitioners that certain threats came to be issued by the officers of the Respondent No. 1 Corporation threatening the Petitioners that the water supply would be cut resulting in the filing of the present Petition. As indicated above, the letter dated 9-2-2000 issued by the Respondent No.1 is the letter under challenge in the above Petition by which letter; the Petitioners have been informed that the rate charged would be at Rs.44 per 1000 litres.