Case Law Analysis
|Bombay High Court
Mumbai Municipal Corporation Act Section 154 | Land Under Construction Must Be Assessed as Vacant Land, Not as Developed Property : Bombay HC
The Bombay High Court ruled that land under construction, even with partial development activity, must be classified as vacant land for rateable value purposes under the MMC Act, invalidating assessments based on construction progress. This clarifies that water charges and sewerage taxes are separate obligations requiring actual infrastructure, impacting developers and municipal revenue officers across Mumbai.