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Bombay High Court

MUMBAI CRICKET ASSOCIATIONversusBRIHAN MUMBAI MAHANAGAR PALIKA AND ANR.

Decided
Disposal
Disposed Off

Holding

The Court held that the order in First Appeal No. 247 of 2018 applies equally to Appeals Nos. 248, 249 and 250, and therefore remanded them to the Small Causes Court.

Summary

The Mumbai Cricket Association appealed against the Brihan Mumbai Mahanagar Palika regarding the determination of the rateable value for a specific year. Both parties concurred that the decision rendered in First Appeal No. 247 of 2018 should also govern the present appeals, namely First Appeals Nos. 248, 249 and 250 of 2018. The only distinction among the appeals concerned the year for which the rateable value was fixed. The Court, relying on the earlier order, found no reason to deviate from that reasoning for the current matters. Consequently, the three appeals were remanded to the Small Causes Court for further proceedings. The appellant was directed to appear before the Small Causes Court on 23 March 2026.

Issues considered

  • The applicability of the order in First Appeal No. 247 of 2018 to First Appeals Nos. 248, 249 and 250 of 2018
  • The determination of the correct year for fixing the rateable value

Subjects

  • rateable value
  • municipal tax
  • Small Causes Court
  • remand
  • appellate jurisdiction

Judgment

           HMK                                1                      18. FA-248 to 250-2018.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. 248 OF 2018
ALI      11:18:11 +0530
                                              WITH
                                   FIRST APPEAL NO. 249 OF 2018
                                              WITH
                                   FIRST APPEAL NO. 250 OF 2018

         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.        Both the parties agree that the order passed by this Court in First
         Appeal No. 247 of 2018 would equally apply to these Appeals. The only
         difference is of the year for which the rateable value is fixed.

         2.        For the reasons stated in my order disposing First Appeal No. 247 of
         2018, theses three Appeals are also remanded back to the Small Causes
         Court.

         3.        Appellant to appear on 23rd March, 2026 at 11.00 a.m. before the
         Small Causes Court.
 HMK                               2                18. FA-248 to 250-2018.doc


4.     Appeals are disposed of accordingly.




                                              [ JITENDRA JAIN, J. ]


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