MISTRY VIJUBHAI MULCHANDDAS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BY this petition the petitioner who is the owner of and occupying land of S. No. 54 situate within the revenue limits of village Jesalpur in Chanasma taluka of Mehsana district has moved this Court for appropriate writ order and direction to quash and set aside the Gujarat Land Revenue (Amendment) Rules 1977 as ultra vires the Constitution of India and also the Government circular bearing No. 743/7 9/06/1979 and the notice of recovery of 15/05/1980 raising demand for non-agricultural assessment of Rs. 1841.00 for the period from 1-8-76 to 31-7-1979 at the rate of six paise per sq. meter of the area of the land.

(2.) The grievance of the petitioner is that though the population of village Jesalpur is below 5000 it has been included in Class C by the Taluka Development Officer Chanasma and clubbed it with Chanasma town by the impugned notification.

(3.) Besides the contentions urged in Special Civil Application No. 583 of 1978 and other companion matters the petitioner has specifically raised a point That the impugned notification was ultra vires the power of the assessing authority under the impugned rules inasmuch as the impugned rules have prescribed what are the different classes of cities towns and villages and the competent assessing officer namely the Collector has no power or authority to include any city town or village in any manner contrary to the prescription of the rules.