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Bombay High Court

THE COMMMISSIONER , AHMEDNAGAR MUNICIPAL CORPORATIONversusARUN MUKUNDAS DUGAD AND OTHERS

Disposal
DISPOSED OFF

Holding

The High Court held that there was no patent illegality or perversity in the appellate court’s findings and dismissed the writ petition.

Summary

The Commissioner of Ahmednagar Municipal Corporation filed a writ petition under Article 227 challenging the appellate court’s finding that a Lok‑Adalat settlement amount related to a disputed property tax bill. The petitioner argued that the settlement covered only the period 1995‑2005 and was unrelated to the current assessment, alleging a patent error by the appellate court. The High Court examined the record and noted that the lower courts had duly considered the evidence and applied the rateable value method for tax assessment. It reiterated that supervisory jurisdiction under Article 227 does not permit re‑appreciation of evidence absent a patent illegality, procedural impropriety, or perversity. Finding no such error, the Court dismissed the writ petition as devoid of merit.

Issues considered

  • Whether the appellate court erred in holding that the Lok‑Adalat settlement pertained to the disputed property tax bill.
  • Whether there exists a patent illegality, procedural impropriety, or perversity justifying interference under Article 227.

Legislation cited

Subjects

  • property tax
  • Lok‑Adalat settlement
  • supervisory jurisdiction
  • Article 227
  • municipal corporation
  • writ petition
  • appellate court
  • patent illegality

Judgment

2026:BHC-AUG:41588
                                                   1                          59-WP-10233-14.odt




                        IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                   BENCH AT AURANGABAD


                                  WRIT PETITION NO. 10233 OF 2014

                     THE COMMISSIONER, AHMEDNAGAR MUNICIPAL CORPORATION
                                               VERSUS
                              ARUN MUKUNDAS DUGAD AND OTHERS
                                                   ...
                           Advocate for Petitioner : Mr. Kishor N. Lokhande
                                                   ...

                                            CORAM :            SACHIN S. DESHMUKH, J.
                                            DATE       :       02-09-2026
                PER COURT:-

                1.      The petitioner-Corporation has approached this Court under

                Article 227 of the Constitution of India, feeling aggrieved by the

                judgment and order dated 26.07.2013 rendered by the District

                Judge-5, Ahmednagar, in Regular Civil Appeal No. 17 of 2010.


                2.      The learned counsel for the petitioner submitted that the

                appellate court erred in concluding that the amount settled in the

                Lok-Adalat pertained to the disputed property tax bill. He argued

                that the appellate court ignored a crucial fact: the Lok-Adalat

                settlement was exclusively for a distinct period from 1995 to 2005,

                whereas     the   dispute   involves       a    independent     assessment.

                Consequently, the petitioner contends that the appellate court

                misdirected itself and committed a patent error in allowing the

                respondent’s appeal.
                                   2                      59-WP-10233-14.odt



3.     On the contrary, perusal of the record indicates that the

courts below have scrutinized the facts. The petitioner-Corporation

has assessed the property applying the rateable value method as

per the prevailing rules and regulations. The trial court and the

appellate court have evaluated the evidence regarding the Lok-

Adalat settlement and concurrently arrived at their findings of fact.


4.     It is a well-settled legal position that the supervisory

jurisdiction under Article 227 of the Constitution of India is limited.

This Court does not sit as a court of appeal to re-appreciate

evidence unless the findings of the subordinate courts suffer from

a patent illegality, procedural impropriety, or a demonstrable

perversity.


5.     In the present case, the learned counsel for the petitioner

has failed to demonstrate perversity, material irregularity, or

jurisdictional error in the well-reasoned judgment of the appellate

court. The concurrent findings of fact rendered by the courts below

do    not   warrant   any   interference   by   this   Court   under    its

extraordinary jurisdiction.


6.     In the absence of any demonstrable error, the writ petition is

devoid of merits and stands dismissed.




                                       [SACHIN S. DESHMUKH, J.]
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