The Atash Behrams, Agiaries and Religious Institutions Welfare Society is geared to challenge the computation of the hiked property taxes
Text and photos: Parinaz M. Gandhi
Differences of opinion amongst three trustees of the H. B. Wadia Atash Behram (Ervad Nadir Modi, Farrokh Kavarana and Keti Mehta) necessitated last minute change in documents before the newly conceived Atash Behrams, Agiaries and Religious Institutions Welfare Society (AARIWS) could be registered with the Charity Commissioner. Whilst it was decided at the April meeting that Kavarana would be one of the nine members on the managing committee of AARIWS, at the meeting on June 10, 2013 it was announced that the Wadia Atash Behram would only continue its membership in the general body and not on the managing committee. "Parsio maa ego problems bau mota aavi gayaach (clash of egos is the bane of the Parsi community),” regretted Dinshaw Mehta, Bombay Parsi Punchayet (BPP) chairman and member of AARIWS. Replacing Kavarana on the committee would be Dr Aspi Mehta of Mevawala Agiary.
Even Boyce Dhana Patel Agiary trustees had chosen to distance themselves from AARIWS fearing intervention of BPP in their internal affairs. "We have enough problems of our own. We are not interested in the internal affairs of any agiary,” Mehta assured a Boyce Agiary trustee over the phone. "In this association any one can come in and go out at any time. If they feel the BPP is dictatorial they are free to walk out,” he impressed on those present whilst reiterating that "at this point unity is the need of the hour.”

The Society being formed primarily to put up a united front against the crippling property taxes imposed by the Bombay Municipal Corporation (BMC) with retrospective effect from April 2010, preparations are under way to file a writ petition in the Bombay High Court "challenging the legality and validity of the levy of property tax…” The draft of the petition readied by counsel Cherag Bulsara under instructions from Ervad Burjor Antia and Homiar Vakil of Mulla and Mulla was awaiting approval of senior counsel Rafique Dada. When the draft was presented to Dinshaw Mehta, his immediate query was "File karé karso (when will you file the petition)?” Unless a stay is obtained post haste, the institutions are bound to pay the revised property taxes by June 30 or incur a penalty of two percent each month.
Along with AARIWS, the co-petitioners are Zarthoshti Anjumanna Atash Behram which has been subjected to an enhancement of property tax by 100 percent, Zoroastrian Radih Society where the property tax claim increases by 66.2 percent, The Parsi Zoroastrian Mazgaon Anjumanna Dar-E-Meher Trust Fund where the tax claim rises to Rs 1,32,087, Hormusji Bomanji Wadia Fire Temple Charity Fund where the revised tax demand is for Rs 64 lakhs and the Dadysett Charity Trust where the new tax demand is for Rs 29,45,740, 16 times the prevalent tax of Rs 1,89,680.
Whether the BPP should also be included among the petitioners was left to Dada’s discretion. Since the Doongerwadi property too would be adversely affected by the new method of levying taxes that has been changed from the Rateable Value (the rent the property would fetch) to the Capital Value (CV, the sale price of the property) system by adopting the rates set out in the Stamp Duty Ready Reckoner, Mehta felt the BPP should be made a co-petitioner. Vakil believed this would "lend weight to the case and create a psychological effect” in favor of the petitioners. AARIWS president Kaizad Hazari though opined that "Doongerwadi should not be brought here” because it would unnecessarily draw attention to the vast lands in community possession. The revised property tax demanded for Doongerwadi is Rs 1,53,00,000, stated Mehta.
It would be unfair "to make a small minority of the landlords subsidize the (BMC) for carrying out municipal services which would be enjoyed by the rest of the population… The paying capacity of the owners of the buildings should have been taken into account…Old tenanted buildings do not have any value for the owner as inter alia most of the buildings have outlived their normal lives,” declares the petition. It further reiterates, "The levy of tax in CV system is unreasonable, exorbitant and confiscatory by nature… the rules framed for arriving at the CV cannot have retrospective effect. The methodology adopted for fixing the CV of the tenanted buildings is illegal. The basis adopted for arriving at the CV of the land and/or building is violative of Article 14 of the Constitution…”
The petition additionally points out that for the last five financial years the BMC has been showing a surplus varying from Rs 3,745.19 crores to Rs 5,094.94 crores each year. Considering that "there is no nexus between the object or purpose of taxation and the methodology adopted to levy the tax,” the petition has sought relief.
Others attending the meeting were AARIWS vice president Nasha Jassawalla, AARIWS honorary secretary Bomi Hansotia, H. H. Suntoke and Piloo Lalkaka (Ustad Saheb Behramshah Shroff Dar-e-Meher), Kersi Ichhaporia (H. D. Saher Agiary), Behram Ardeshir (Dadysett Agiary and Atash Behram), Dilbur Patel (F. N. Patel Mazgaon Agiary), Percy Dalal (Kappawala Agiary), BPP trustee Khojeste Mistree, AARIWS treasurer and BPP chief executive officer Mehli Colah and BPP senior officer (welfare) Cawas Panthaki.
The next meeting was scheduled for June 19, 2013.