(1.) The present petition is preferred by the petitioners challenging the legality and validity of the order, dated 12.7.90 passed by the Development Commissioner, Gujarat State in purported exercise of powers under section 179(2) of Gujarat Panchayats Act, 1961 whereby the Development Commissioner has directed the Panchayat to accept the lumpsum contribution towards the recovery of tax for the period from 1.4.87 to 31.3.90 and for recovery of tax after 1.4.91 he has left the matter to the rights of the parties for agreement or otherwise.
(2.) Mr.Mehta appearing for the Nagarpanchayat which is now Municipality has raised a larger issue regarding compelling the Gram Panchayat to enter into lumpsum contribution. However, he also submitted that it may not be necessary for the court to examine the said question at this stage because the order of the Development Commissioner which is passed against the then Nagarpanchayat is also on the comments and the report of the DDO, Junagadh which came to be submitted on 26.6.90 and no opportunity was given to the petitioners to meet with the comments of the DDO. He submitted that as per the statement made on page 16 of the petition the hearing took place before the Development Commissioner on 16th June 1990 and the written submissions were filed by the petitioners and thereafter the order is passed on 12.7.90 by the Development Commissioner and the Development Commissioner while passing the order has taken into consideration the aforesaid parawise comments/ report of the DDO behind the back of the petitioners and no opportunity has been given. Therefore, he submitted that the order is in breach of principles of natural justice.
(3.) On behalf of respondents Mr.Thakkar as well as Mr.Desai, Ld.AGP are not in a position to show that the order came to be passed by the Development Commissioner after giving opportunity of hearing to the petitioners upon the report of the DDO. However, the contention was that it may not be required in all cases to give opportunity of hearing to the Panchayat because in their submission the procedure is for inviting comments from the DDO and then to decide the matter.