The appellants had applied for the construction of a hospital building which was sanctioned and construction was completed in 2011. Despite submitting required certificates, the occupancy certificate was not issued by the Corporation.
Instead, the Corporation demanded property tax and penalty under Section 242 of the Act in 2012. The appellants objected, leading to an order in April 2012 directing them to pay the tax and penalty as provided under Section 242 of the Act.
This order came to be challenged by the appellants before the High Court.
Source: Barandbench
