Property Tax Arrears, Non-payment & Sealing of Property
Order dated 19.5.2026 of the High Court of Bombay (Vacation Bench) in Writ Petition No. 5653 of 2026 of Lachman alias Shekhar Bhagchand Duseja Vs. Ulhasnagar Municipal Corporation.
Relying on the orders dated 14.2.2017 in Writ Petition No.2054 of 2017, dated 21.3.2017 in Writ Petition No.3367 of 2017 and 16.4.2019 in Writ Petition NO.2853 of 2019, it was said that the impugned action of sealing the shop and godown of the petitioner for property tax arrears is illegal.
We have perused the Orders passed by this Court, which has taken view that there is no provision in the Maharashtra Municipal Corporation Act, 1949 and the Rules framed thereunder, to enable the Authority to seal the premises for non-payment of the property tax. The learned counsel for Respondent no.1-Corporation is unable to show us any provision of law, which entitles it to seal the premises for non payment of the property tax. In view thereof, Respondent no.1 is directed to forthwith unseal both the premises, i.e. godown and shop.

