KOTDA DEYODAR GRAM PANCHAYAT Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard Mr.Ketan Shah, learned Counsel for the petitioner, Ms.Nisha Parikh, learned Assistant Government Pleader for the respondent No. 1 State, None for the respondent No. 2 and Mr.K.B. Pujara, learned Counsel for the respondent Nos.3 and 4 in Special Civil Application No. 5885 of 1997 and Mr.K.B. Pujara, learned Counsel for the petitioner and Mr.Ketan Shah, learned Counsel for the respondent in Special Civil Application No. 7661 of 1997.

(2.) Kotda Deyodar Gram Panchayat was a Gram Panchayat duly constituted under the provisions of Gujarat Panchayats Act, 1961 (since repealed) and according to the petitioner, would be deemed to be duly constituted under the provisions of Gujarat Panchayats Act, 1993. The Panchayat decided to impose octroi on the goods brought within local limit of the Panchayat and thereafter, made a proposal for the same. The Panchayat issued a public notice on dtd.28/12/1996, in accordance with Rule 3 of Gujarat Gram and Nagar Panchayats Taxes and Fees Rules, 1964 (Sthe Rules for short). It passed resolution in its meeting dtd.23/2/1996. For proper appropriate of rival contention, Rule Nos. 3 and 4 of the Rules are required to be appreciated, which read a under:

(3.) After passing resolution, the Panchayat was required to invite objections and suggestions in that behalf and it was then required to inform to the public by means of a notice at the office of the Panchayat and at the Chavdi or Chora of the Gram or Nagar or at some conspicuous place in the Gram or Nagar, the proposal together with that part of these rules which relates to the tax or fee specifying a date not earlier than one month after the date of such notification on or after which the Panchayat shall take the proposal into consideration.