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THE COMMISSIONER OF LOCAL BODY TAX DEPARTMENT v. WINTRY ENGINEERING AND CHEMICALS PRIVATE LIMITED

Supreme Court of India | Diary 50543/2024

Status

Order

Decided On

2024-11-25

Bench

HON'BLE MR. JUSTICE ABHAY S. OKA, HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH

Petitioner

THE COMMISSIONER OF LOCAL BODY TAX DEPARTMENT

Respondent

WINTRY ENGINEERING AND CHEMICALS PRIVATE LIMITED

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Full Judgment Text

ITEM NO.27 COURT NO.5 SECTION IX

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

PETITION(S) FOR SPECIAL LEAVE TO APPEAL (C) NO(S). 26948/2024

[Arising out of impugned final judgment and order dated 22-08-2024 in WP No. 3821/2024 passed by the High Court of Judicature at Bombay]

THE COMMISSIONER OF LOCAL BODY TAX DEPARTMENT & ANR. Petitioner(s)

VERSUS

WINTRY ENGINEERING AND CHEMICALS PRIVATE LIMITED Respondent(s)

(IA No.261159/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.261161/2024-EXEMPTION FROM FILING O.T.) Date : 25-11-2024 This petition was called on for hearing today.

CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH

For Petitioner(s) Mr. Surel Shah, Sr. Adv. Mr. Samrat Krishnarao Shinde, AOR For Respondent(s)

UPON hearing the counsel the Court made the following O R D E R

Heard the learned senior counsel appearing for the

petitioners.

We agree with the view taken by the High Court as regards the

interpretation of sub-Section (8) of Section 406 of the Maharashtra

Municipal Corporations Act, 1949. Hence, there is no reason to

interfere with the impugned judgment.

The Special Leave Petition is, accordingly, dismissed.

Pending applications stand dispose...

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