GUJARAT AGRO INDUSTRIES CORPORATION LIMITED Vs. MUNICIPAL CORPORATION OF AHMEDABAD

JUDGEMENT

(1.) The petitioners in all these petitions are property owners in the city of Ahmedabad. They are liable to pay property tax levied under the provisions of the Bombay Provincial Municipal Corporations Act 1949 The property tax is revisable every four years. During 19179 the last revision of the property tax took place. As a result thereof assessments of properties for the purpose of tax were raised very high. Therefore the petitioners challenged those assessments in appeals which they filed before the Court of Small Causes under sec. 406 (1) of the Bombay Provincial Municipal Corporations Act 1949 after the bills were presented by the Corporation to them.

(2.) During the pendency of those appeals the petitioners prayed for interim relief staying the recovery of the tax assessed by the Municipal Corporation. The Court of Small Causes could not give effective interim relief to the petitioners on account of the provisions of clause (e) of sub-sec. (2) of sec. 406.

(3.) Therefore in this group of petitions the petitioners challenge the vires of clause (e) of sub-sec. (2) of sec. 406. It is their contention that it is violative of Art. 14 of the Constitution.