L'Oreal India Pvt. Ltd vs. Municipal Corp. Of Greater Mumbai

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (Civil) No(s).13270/2013

(From the judgement and order dated 13/03/2013 in WP No.61/2013 of The HIGH COURT OF BOMBAY)

L'OREAL INDIA PVT. LTD. Petitioner(s)

VERSUS

MUNICIPAL CORP. OF GREATER MUMBAI & ORS. Respondent(s)

(With appln(s) for exemption from filing c/c of the impugned Judgment and prayer for interim relief)

• Date: 04/04/2013 This Petition was called on in Mentioning Board today.
• CORAM :
• HON'BLE MR. JUSTICE H.L. DATTU HON'BLE MR. JUSTICE JAGDISH SINGH KHEHAR
• For Petitioner(s) Mr. Mukul Rohatgi, Sr. Adv. Mr. Tarun Gulati, Adv. Mr. Ishwar Nankani, Adv. Mr. Neil Hildreth, Adv. Mr. Avneesh Arputtham, Adv. Mr. Rony John, Adv. Mr. Praveen Kumar,Adv.

For Respondent(s)

UPON hearing counsel the Court made the following O R D E R

Taken on Board.

Dismissed.

However, we grant two weeks' time from today to the petitioner-company to pay the amount of tax as determined by the respondent-authorities under the

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provisions of the Mumbai Municipal Corporation Act, 1888( for short "the Act").

We further grant liberty to the petitioner-company to seek an appropriate remedy by filing an appropriate appeal before an appropriate forum as provided under Sections 217 and 218 of the Act within two weeks' time from today.

We direct the appellate authority that if such appeal is filed within the aforesaid time so granted by us, it shall consider the matter on merits without any reference to the period of limitation. Further that the amount deposited by the petitioner-company before the appellate authority as a pre condition for hearing the appeal shall be refunded along with the statutory interest to the petitioner-company, if they succeed in the said appeal within a period of 15 days from the date of the order of the appellate authority.

We clarify that we have not expressed any opinion on the merits or demerits of the petitioner-Company's case before us.

Ordered accordingly.