2015 (3) ABR 616

Bombay High Court

Hon'ble Judge(s): M. T. Joshi , J

( A ) Maharashtra Municipal Corporations Act (59 of 1949) S. 152 (T) (2) — Bombay Provincial Municipal Corporations (Local Body Tax) Rules (2010), R. 28 (6) — Local Body Tax — Exemption in certain cases — Provisions of R. 28 (6) exempt levy of L.B.T. in respect of value of goods used for purpose of export — Petitioners importing goods in Municipal Corporation area and after processing exporting the goods outside territory of India — Are entitled to exemption of Local Body Tax. (Paras222324)

( B ) Maharashtra Municipal Corporations Act (59 of 1949) S. 406 — Bombay Provincial Municipal Corporations (Local Body Tax) Rules (2010), R. 31 — Alternative remedy — Writ petition challenging; levy of Local Body Tax by Municipal Corporation — Alternate remedy under S. 406 of Act (1949) and R. 31 of Rules ( 2010 ) — Provisions of Rule 31 of Rules (2010) is a stand alone provision — When legality of levying L.B.T. is challenged, writ petition is maintainable in spite of alleged alternate remedy. (Paras19)