Bombay High Court

MUMBAI CRICKET ASSOCIATIONversusBRIHAN MUMBAI MAHANAGAR PALIKA AND ANR.

Decided: 17 February 2026
Disposal: Disposed Off
Bench: JITENDRA SHANTILAL JAIN

Holding

The appeal is disposed by remanding the matter to the Small Causes Court to consider the lawfulness of the tax and cess charges and to issue a speaking order.

Summary

The Mumbai Cricket Association appealed against a dismissal by the Small Causes Court of its challenge to various taxes and cesses levied in a property tax bill for FY 2011-12. The appellant argued that General Tax, Education Cess, Street Tax, Sewerage Tax, State Education Cess and Employment Guarantee Cess were unlawfully charged. The Small Causes Court dismissed the appeal without providing any reasoning on the legality of those charges, merely noting a discussion on reasonable rent. The High Court observed the lack of a speaking order and remanded the case back to the Small Causes Court to specifically consider the lawfulness of the tax and cess items and to give a reasoned decision. The parties were directed to appear before the Small Causes Court for further hearing, and the appeal was disposed of pending that remand.

Issues considered

Whether amounts of General Tax, Education Cess, Street Tax, Sewerage Tax, State Education Cess and Employment Guarantee Cess charged in the property tax bill for the period 01.04.2011 to 31.03.2012 are unlawfully charged.
Whether the appellants are entitled to the relief claimed.

Subjects

property tax
municipal tax
cess
appeal
small causes court
remand
municipal corporation

Judgment

HMK 1 18. FA-247-2018.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
SAYYED Digitally signed
CIVIL APPELLATE JURISDICTION
SAEED by SAYYED
SAEED ALI
ALI AHMED ALI
Date:
AHMED 2026.02.18 FIRST APPEAL NO. 247 OF 2018
ALI 11:18:10 +0530

Mumbai Cricket Association,
Through Its Secretary,
Dr. Unmesh D. Khanvilkar ….Appellant

Versus

Brihan Mumbai Mahanagar Palika & Anr. .…Respondents
__________________________________________________________________

Mr. Shailesh Salvi i/by Warekar & Warekar for the Appellant.
Mr. Pradeep M. Patil for Respondent-MCGM.
__________________________________________________________________

CORAM : JITENDRA JAIN, J.
DATED : 17th FEBRUARY 2026

P. C. :

1. Admit. By consent, taken up for hearing at the admission stage itself.

2. The present Appeal is filed to challenged the order in Municipal
Appeal No. 245 of 2012 passed by the Small Causes Court, Mumbai on
12th December, 2017, whereby, Appeal came to be dismissed.

3. The Small Causes Court in paragraph 5 has framed and answered
following issues :-

Sr. Points Findings
No.
1 Whether amounts of General Tax, Education No
Cess, Street Tax, Sewerage Tax, State
Education Cess and employment guarantee
cess charged in property tax bill for the
period 01.04.2011 to 31.03.2012 are
HMK 2 18. FA-247-2018.doc

unlawfully charged as regards to the appeal
premises needs interference ?
2 Whether the appellants are entitled for the No
relief as claimed ?
3 What order ? Appeal is
dismissed

4. The first point which is framed is whether the amounts of the taxes
and cess referred to therein are unlawfully charged for the period from 01 st
April, 2011 to 31st March, 2012.

5. On a perusal of the reasons given by the Small Causes Court, there
does not appear to be any discussion or reasoning as to why the items
specified in issue no.1 are lawfully charged or not. There is a general
discussion about reasonable rent, but there is no discussion on whether
these items are required to be charged or not.

6. In view of above, the matter is remanded back to the Small Causes
Court to consider and after hearing the parties on issue no.1 to give its
findings by a speaking order. Parties to appear before the Small Causes
Court on 23rd March, 2026 at 11.00 a.m, so that the Small Causes Court can
fix up a date for further hearing.

7. Appeal is disposed of in above terms.

[ JITENDRA JAIN, J. ]

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