1. A new illegality of BMC has surfaced whilst dealing with a property tax case. 2. After the introduction of property tax based on Capital value of the property, the BMC in the year 2012 raised the property tax Bill against a commercial premises, wherein c ertain units of the said commercial premises were shown to have assessed as “godown”, although the said units were never used as godown. And BMC assessed their liability. 3. Let me illustrate this. Unit A was assessed as godown user and suppose Unit A was earlier paying property tax of Rs.100, the tax liability according to new tax system came to be Rs.800. But since there is a cap of three times increase from preceding liability [ 3 rd proviso to Section 140A of MMC Act, 1888] , the tax liability was assessed at Rs.300, instead of Rs.800. So far so good, and there is no illegality. 4. ...