Bombay High Court
MUDRA SALT AND CHEMICAL INDUSTRIESversusTHE COLLECTOR, MUMBAI SUBURBAN DISTRICT AND 3 ORS
- Decided
- Disposal
- DISPOSED OFF
Holding
The assessment order is not legally permissible under clause 10 of the Government Resolution, and therefore must be withdrawn with the petitioner’s deposit and bank guarantee refunded with interest.
Summary
Mudra Salt and Chemical Industries filed a writ petition challenging an assessment that its land was classified as non‑agricultural. The petitioners argued that the assessment was contrary to a Government Resolution dated 10 February 2026, specifically clause 10, which precludes such an assessment. Respondents, through their counsel, conceded that the assessment could not be legally sustained and sought withdrawal of the impugned order. The Court accepted the respondents’ concession, held that the assessment was impermissible, and ordered the withdrawal of the demand. Consequently, the Court directed that the amount deposited by the petitioner and the bank guarantee, together with accrued interest, be refunded within four weeks. The writ petition was thereafter disposed.
Issues considered
- Whether the assessment of the land as non‑agricultural is legally permissible under the Government Resolution dated 10 February 2026.
- Whether the impugned order/demand for assessment should be withdrawn.
- Whether the petitioner is entitled to a refund of the amount deposited and release of the bank guarantee with interest.
Subjects
- land assessment
- non‑agricultural land
- government resolution
- writ petition
- refund
- bank guarantee
Judgment
1/2 29-WP-2613-2019 (OS).DOC
Digitally
signed by
VAIBHAV
VAIBHAV NAMDEV
NAMDEV BARE
BARE Date:
2026.09.08
19:11:07
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 2613 OF 2019
Mudra Salt And Chemical Industries ...Petitioner
Versus
The Collector, Mumbai Suburban District And 3 Ors. ...Respondents
_______
Mr. G. S. Godbole, Sr. Adv. a/w Ms. Druti Datar i/b Rajesh Datar, for the
Petitioner.
Mr. Manish Upadhye, AGP, for the Respondent Nos.1 and 2.
Mr. Y. S. Bhate a/w Ms. Aishwarya Shinde, for Respondent No.4
_______
CORAM : ARIF S. DOCTOR, J.
DATE : 7th SEPTEMBER, 2026
P.C.
1. The matter was stood over today to enable Learned AGP to take
instructions on whether the Respondent – State was serious in defending the
assessment of the land in question on the basis that the land is non-agricultural
land.
2. Mr. Upadhye has invited my attention to the affidavit-in-reply filed by
Respondent Nos. 1 and 2, and in particular to the Government Resolution dated
10th February 2026, annexed thereto at page 593. He fairly concedes that, as per
clause 10 of the said Government Resolution (page 597), such an assessment
would not be legally permissible.
Vaibhav
2/2 29-WP-2613-2019 (OS).DOC
3. Mr. Upadhye accordingly states that the impugned order/demand shall be
withdrawn. His statement is accepted. Nothing, therefore, survives in the
Petition.
4. The amount deposited by the Petitioner pursuant to the order dated 22 nd
September 2009 in Writ Petition No. 1134 of 2009 shall be refunded to the
Petitioner within four weeks along with interest. As regards the Bank Guarantee
furnished pursuant to that order, necessary steps shall also be taken to release it,
together with the interest accrued thereon.
5. The Writ Petition is accordingly disposed of.
[ARIF S. DOCTOR, J.]
Vaibhav
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