RAVINDRA PARK CO OPERATIVE HOUSING SOCIETY Vs. MAMLATDAR

JUDGEMENT

(1.) By filing this petition, the petitioner Society has challenged the order at Annexure 'E' dated 10.7.1991 passed by the Mamlatdar, Taluka Chorasi, District Surat. By the aforesaid order, the Mamlatdar has asked the petitioner Society to pay Rs.43,823-22 towards the special cess for non-agricultural use of the land under the Land Revenue Code. As per the notice, the demand is for the period upto the year1990-91. The said notice of the Mamlatdar is challenged in this petition at the instance of the petitioner Society.

(2.) Learned advocate for the petitioner Ms. Mehta submitted that special cess is demanded by the Mamlatdar for non-agricultural use of the land in question. It is submitted by Mrs. Mehta that at the relevant time, the land in question was forming part of the Municipal Corporation area of the city of Surat, and, therefore, relying upon sections 65 to 68 of the Bombay Land Revenue Code, she submitted that it was not open to the revenue authorities to exercise powers under the Land Revenue Code for recovery of the special cess. It is submitted by her that the petitioner is also paying tax to the Municipal Corporation such as education cess and other taxes, and, therefore, the land in question cannot be subjected to the same tax by two different authorities, i.e., one by the revenue authority under the Bombay Land Revenue Code and the other by the Local authority under the Municipal Corporation Act.

(3.) It is submitted that for the period between 1976-77 to 1984-85, the petitioner was asked to pay Rs.26,992-80 towards special cess and education cess. The said order was passed by the Mamlatdar on 1.1.1986. The said order was challenged before the Deputy Collector, but the Deputy Collector dismissed the appeal and confirmed the order passed by the Mamlatdar. The order passed by the Deputy Collector was carried in Revision before the Collector, Surat, but the Collector also rejected the Revision and confirmed the order passed by the Mamlatdar. The order passed by the Collector was carried further in Revision before the Additional Chief Secretary, Revenue Department. The said Revision was allowed by the Additional Chief Secretary [Appeals] Revenue, by his order dated 29.4.1989 whereby the order dated 1.1.1986 passed by the Mamlatdar was set aside. It is an undisputed fact that the property in question is situated within the jurisdiction of Surat Municipal Corporation. The Secretary came to the conclusion that on the properties coming within the jurisdiction of local bodies, education cess can be levied and recovered only by the local bodies. The Secretary also further observed that if the local authority is not levying or recovering such cess or duties, the revenue authorities may bring the said fact to the notice of the State Government, and after taking prior approval from the State Government, the Revenue Authorities can recover such cess. The Secretary accordingly allowed the Revision Application filed by the petitioner by setting aside the order of the Mamlatdar dated 1.1.1986 which was confirmed by the Deputy Collector and the Collector in Revision Application. The aforesaid order of the Secretary [Appeals] has become final.