Case Law Analysis
|Bombay High Court
Section 209 Mumbai Municipal Corporation Act | Occupier-Specific Property Tax Billing Mandatory : Bombay HC Quashes Collective Liability Notices
Bombay High Court rules that Section 209 of the Mumbai Municipal Corporation Act requires individual property tax billing based on rent shares, not collective liability. The Court quashed BMC demand notices issued to non-defaulting occupiers, limiting recovery to the defaulter and capping the petitioner’s liability at Rs. 67,071, reinforcing statutory compliance in municipal tax assessments.