17-wp-3579-26.doc INGALE IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3579 OF 2026 Vivek Madhavlal Pittie ...Petitioner Versus Municipal Corporation of Greater Mumbai and ors. ...Respondents ... Mr. Bhushan Deshmukh a/w Mr. Arun Unnikrishnan, Ms.Ishani Saxena and Ms. Pooja Bhagat i/b Jadeja & Satiya, for the Petitioner. Ms. Sheetal Metakari, the Respondents. ... CORAM : MAHESH CHANDRA TRIPATHI, CJ. & ADVAIT M. SETHNA, J. DATE : 16th SEPTEMBER, 2026 P.C.: 1. The instant petition is preferred seeking the following substantive reliefs. (a) that this Hon'ble Court be pleased to issue a writ of certiorari or any other writ, order or direction in the nature of certiorari under Article 226 of the Constitution calling for the records and proceedings pertaining to Impugned Property Tax Bills (Exhibit "Z- 1" to "Z-16" hereto) issued by Respondent No.1 for the period from 1st April 2010 to 31st March 2026 and after examining the legality, validity and propriety thereof, the same be quashed and set aside; (b) that this Hon'ble Court be pleased to issue a writ of mandamus or any other writ, order or direction in the nature of mandamus under Article 226 of the Constitution directing the Respondents to carry out fresh reassessment of the said Property on the basis of the directions passed by the Hon'ble Supreme Court in the matter 1 URMILA PRAMOD INGALE Digitally signed by URMILA PRAMOD INGALE Date: 2026.09.18 10:29:08 +0530 17-wp-3579-26.doc of Municipal Corporation of Greater Mumbai & Ors. vs. Property Owners Association & Ors. reported in [2022] 14 S.C.R. 679; (c) that this Hon'ble Court be pleased to pass an order restraining the Respondents from issuing any fresh property tax bills and/or levying any fresh property taxes in respect of the said Property until fresh reassessment of the capital value of the said Property from the year 2012 is carried out in view of the judgment passed by the Hon'ble Supreme Court in the matter of Municipal Corporation of Greater Mumbai & Ors. vs. Property Owners Association & Ors. reported in [2022] 14 S.C.R. 679 and consequently, bills for the period 01 April 2010 to 31 March 2012 are also duly corrected; (d) that this Hon’ble Court be pleased to pass an order directing the Respondents to refund the excess property tax paid by the Petitioner amounting to Rs. 89,10,212/-(as per Exhibit "AA" hereto) along with statutory interest to the Petitioner.” 2. At the outset, Mr. Bhushan Deshmukh, learned counsel for the Petitioner placed on record the Notification dated 15/04/2026 issued by the Government of Maharashtra under Maharashtra Act No. XXI of 2026. He submits that during the pendency of the instant proceedings, the Notification was already issued on 15/04/2026 and would press the reliefs, in the light of the provisions under Clause 5(2)(b) of Notification. For ready reference, Clause 5 of the said Notification is reproduced hereunder : “5. At the outset, Mr. Bhushan Deshmukh, learned counsel for the Petitioner placed on record the Notification dated 15/04/2026 issued by the Government of Maharashtra under Maharashtra Act No. XXI of 2026. He submits that during the pendency of the instant proceedings, the Notification was already issued on 15/04/2026 and would press the reliefs, in the light of the provisions under Clause 5(2)(b) of Notification. For ready reference, Clause 5 of the said Notification is reproduced hereunder : “5. (1) Notwithstanding anything contained in the principal Act or rules made thereunder or any judgment, decree or order of any court, any property tax on capital value of land or building or part thereof or penalty assessed, levied, demanded, collected or reviewed by the Corporation or any of its officers or authorities; or any action taken or things done or purported to have been taken or done for 2 17-wp-3579-26.doc assessing, levying, demanding, collecting or reviewing such property tax or penalty by the Corporation under the provisions of the principal Act, and the Capital Value Rules, 2010 and the Capital Value Rules, 2015 made thereunder, during the period commencing on the 1st April 2010 and ending on the date of commencement of the Mumbai Municipal Corporation (Amendment, Re-enactment of Capital Value Rules and Validation) Act, 2026 (hereinafter in this section referred to as "the Amendment Act"), shall be deemed to be and shall be deemed always to have been, duly and validly taken or done in accordance with the law as if the provisions of sub- sections (1A) and (1B) of section 154 of the principal Act and the said Rules, as amended by the Amendment Act, had been continuously in force at all material times and accordingly,- (a) all actions taken or proceedings or things done by the Corporation or any of its officers or authorities in connection with assessment, levy, demand, collection or review of such property tax or penalty shall for all the purposes, be deemed to be and shall be deemed always to have been done or taken in accordance with the provisions of the principal Act and rules made thereunder; (b) no suit or appeal or other proceedings shall lie or be maintainable or continued in any court or before any officer or authorities against the Corporation or any of its officers or authorities for the refund of any property taxes so levied and collected; (c) no court or any other authority shall enforce any decree or order directing the refund of any property taxes so levied and collected; d) any amount of property tax levied and collected in excess amount of property tax, if any, paid shall not be refunded and shall be adjusted against the amount of property tax due under the principal Act. 2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing person,- (a) from questioning in accordance with the provisions of the principal Act and the rules framed thereunder, as amended by the Amendment Act, assessment, levy, demand, collection or review of property tax or penalty referred to in sub-section (1); (b) from claiming refund of any property tax paid by him in excess of the amount due from him by way of property tax under the principal Act as amended by the Amendment Act;” 3 17-wp-3579-26.doc 3. The learned counsel for the Petitioner submits that the Respondents be directed to proceed strictly in consonance with the Notification issued under the Maharashtra Act No. XXI of 2026 which was gazetted in Maharashtra Government Gazette on 15/04/2026. Be that as it may. 4. The Respondents are accordingly directed to reprocess/reassess the claim set up by the Petitioner in the light of the Notification issued under the said Notification gazetted in the Maharashtra Government Gazette on 15/04/2026. This order has been passed with the assistance of learned counsel for the Respondents- Ms. Metakari. 4. Needless to state that in case, the Petitioner is aggrieved with the reassessment, then the Petitioner is at liberty to invoke appropriate proceedings in accordance with law within a period of three months. We clarify that we have not adverted on the merits of the matter, which are left over. 5. The Writ Petition is Disposed of in the above terms. [ADVAIT M. SETHNA, J.] [CHIEF JUSTICE] 4