Municipal Commissioner needs to complete assessment within 10 years of issuing initial notice in Form-H

Siemens Limited Vs State of Maharashtra (Bombay High Court) Bombay High Court held that since the Commissioner failed to complete the assessment for the relevant years within a period of ten years of issuing the initial notice in Form-H, the notice is quashed. Facts- The petitioner is a ‘Company’ incorporated under the Companies Act, 2013 and has been registered as a ‘dealer’ in the State of Maharashtra under the provisions of Section 2(16A) of the Maharashtra Municipal Corporations Act, 1949. The Dealer was liable to pay cess on bringing goods within the limits of Navi Mumbai Municipa...