Friday, August 28, 2026

Latest:

2026 High Court Latest Legal MRTP Act Municipal Corporations Act

Property Tax, Shop Licence & Electricity Bill Do not Legalise Illegal Structures

August 28, 2026 legaldeli

Property Tax, Shop LIcence, Electricity Bill Do not regularize Unauthorized Construction

Judgment dated 25.8.2026 of the High Court of Bombay in Writ Petition (L) No.22853 of 2026 with W.P.(L) No.22860 of 2026 (OS) of Shah Constructions Co. Ltd Vs. Municipal Corporation of Greater Mumbai and others

The legal position is no longer res integra. In Ashok Tukaram Ramugade vs. M.C.G.M. reported in 2026 SCC OnLine Bom 5080, this Court held that an unauthorised structure being subsequently assessed to property tax by the B.M.C. would not change the unauthorised character of the structure nor would it make the structure authorised from the date of assessment.

In Sidharam M. Yanagandul vs. State of Maharashtra reported in 2026 SCC OnLine Bom 971, affirmed by the Division Bench in Laxmi Gopinath Shetye vs. MHADA in Civil Writ Petition No.1546 of 1996 dated 13th March, 2024, it has been authoritatively held that assessment of an unauthorised structure to property tax neither alters its unauthorised character nor amounts to regularisation. In the present case the Petitioners have relied precisely upon such documents which reliance cannot be countenanced.

Besides the Assessment bills, electricity bills, shop and establishment licence or any other licence issued by the B.M.C. or any authority, cannot have the effect of rendering an unauthorised structure legal or authorised. The reliance placed on assessment bills, repair permissions, property tax receipts, electricity bills and licence issued by B.M.C. is wholly misplaced and cannot be used to prove the structure to be authorised.

Leave a Reply Cancel reply

I HAVE READ THE DISCLAIMER AND AGREE TO IT.

User Acknowledgement

By proceeding further and clicking on the "AGREE" button herein below, I acknowledge that I of my own accord wish to know more about LegalDeli for my own information and use. I further acknowledge that there has been no solicitation, invitation or inducement of any sort whatsoever from LegalDeli or any of its members to create an Attorney-Client relationship through this knowledge site. I further acknowledge having read and understood the Disclaimer below.

Disclaimer
About: This knowledge-site (www.LegalDeli.in) is owned and operated by LegalDeli (“LD”), and is a resource for your informational and educational purposes only.

No Warranty: LD does not warrant that any content or information contained on this knowledge-site is accurate, correct, complete or up-to-date, and hereby disclaims any and all liability to any person for any actual or threatened loss or damage caused by errors or omissions, whether such errors or omissions result from negligence, accident or otherwise. LD assumes no liability for the interpretation and/or use of the content and/or information contained on this knowledge-site, nor does it offer any warranty of any kind, either expressed or implied in relation to such content or information.

Third-Party Links: LD does not intend that links / URLs contained on this knowledge-site re-directing users to third party websites be considered as referrals to, endorsements of, or affiliations with any such third party website operators. LD is not responsible for, and makes no representations or warranties, express or implied, about the content or information contained on such third party websites to which links may be provided on this knowledge-site.

No Legal Advice: By clicking ‘I agree’ and proceeding further, you acknowledge, represent and undertake that you on your own accord wish to know more about LD, its capabilities and research content and information contained on the knowledge-site, for your own knowledge and personal use. The content and information contained on this knowledge-site should not be construed as nor relied upon as legal advice. You as a reader or recipient of content or information contained in this knowledge-site should not act, nor refrain from acting, based upon any or all of such content or information, but should always seek the advice of competent legal counsel licensed to practice the relevant law in the appropriate jurisdiction.

No Attorney-Client Relationship: This knowledge-site is not intended to be and you should not consider the content or information contained therein to be an advertisement, solicitation, inducement or invitation for an Attorney-Client relationship. Transmission, receipt or use of this knowledge-site, including content and information contained therein, does not constitute nor create an Attorney-Client relationship between LD and you.