STATE OF GUJARAT Vs. JITENDRABHAI GANSHYAMBHAI PATEL

JUDGEMENT

(1.) Both these petitions challenge common order dated 10.10.2005 made by the 2nd Fast Track Court, Panchmahals at Godhra whereby Civil Misc. Application No.53 of 2004 and Civil Misc. Application No.54 of 2004 came to be granted setting aside common order dated 30.04.2004 made by the Director, Municipalities. Except the difference in tenure of holding the posts by the petitioners and the amounts, the other facts, including the proceedings, are common and hence, both the petitions are taken up for hearing together.

(2.) The facts which are undisputed reveal that both the petitioners were former Presidents of Nagarpalika, Godhra. Shri Jitendrakumar Ghanshyambhai Patel was President from 15.01.1998 to 14.01.1999, and Shri Bhikhabhai Manjibhai Buj was President from 08.01.1997 to 27.04.1997 and 05.05.1997 to 06.01.1998.

(3.) It appears that different amounts of Education Cess were collected by Godhra Nagarpalika at different points of time from various residents of Godhra and the said amounts were not deposited within the prescribed period in the account of the State Government as required under the provisions of Gujarat Education Cess Act, 1962 (the Cess Act) read with Gujarat Education Cess Rules, 1962 (the Cess Rules). Not only that it appears that the said amount was utilized for the purpose of payment of salaries and pensions to the staff of the Nagarpalika, payment of electricity bills, etc., in short, the Cess so collected was utilized by the Municipality for the purposes of the Municipality. The Director, Municipalities, issued show cause notice under Section 70 of the Gujarat Municipalities Act, 1963 (the Municipalities Act) calling upon both the petitioners to show cause why the amount of interest, which the Nagarpalika was called upon to pay to the Government, should not be recovered from the two persons. After hearing the petitioners the Director passed the impugned order on 30.04.2004 holding that Shri Bhikhabhai Manjibhai Buj and Shri Jitendrakumar Ghanshyambhai Patel were negligent in discharge of their duties and, therefore, were liable to refund or pay a sum of Rs.11,16,204/- and Rs.3,49,307/- to the Godhra Municipality as reimbursement of the interest paid by the Municipality. This order came to be challenged by both the gentlemen and the subordinate Court has allowed the application moved by both of them vide impugned order dated 10.10.2005.