In Brief
The Municipal Corporation of Mumbai appealed a High Court order in a property tax assessment dispute. The High Court had directed the Assessing Authority to complete assessment and also made findings on the legal method of assessment, while requiring the respondent to deposit 25% of the assessed amount with interest. The Supreme Court held that while the interim deposit arrangement could remain, the High Court's substantive findings on assessment methodology were premature. All legal contentions must remain open before the Assessing Authority to decide based on law, without judicial pre-judgment.
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