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    <title>2021 (5) TMI 768 - BOMBAY HIGH COURT</title>
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    <description>Express contractual covenants required the defendants in possession of the premises to pay municipal taxes, cess and allied charges, and that obligation was not displaced by the plaintiff not first conceding their lease status. The plea under Order II Rule 2 CPC was not treated as an immediate bar to the limited relief sought. On the Article 285 exemption claim, the Court noted that Union property is protected from State taxation, but the exemption issue could not be conclusively decided without the Municipal Corporation. The defendants were given time to seek an exemption declaration, failing which they had to clear accumulated dues and continue paying municipal outgoings as they fell due.</description>
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      <title>2021 (5) TMI 768 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=407889</link>
      <description>Express contractual covenants required the defendants in possession of the premises to pay municipal taxes, cess and allied charges, and that obligation was not displaced by the plaintiff not first conceding their lease status. The plea under Order II Rule 2 CPC was not treated as an immediate bar to the limited relief sought. On the Article 285 exemption claim, the Court noted that Union property is protected from State taxation, but the exemption issue could not be conclusively decided without the Municipal Corporation. The defendants were given time to seek an exemption declaration, failing which they had to clear accumulated dues and continue paying municipal outgoings as they fell due.</description>
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