GARIADHAR GRAM PANCHAYAT Vs. NANUBHAI S. DESAI

JUDGEMENT

(1.) THIS appeal is directed against the judgment of Mr. Justice P. D. Desai in Special Civil Application No. 1543 of 1973. The question which has been raised is whether this Letters Patent Appeal is maintainable. In order to examine this question, it is necessary to note a few facts and to determine the nature of the order which was challenged before him and the jurisdiction which he exercised.

(2.) ON 30th Nov. 1968, Gariadhar Gram Panchayat passed a resolution selecting a tax. On 26th Dec. 1968 the panchayat published a public notice and invited objections, if any, to the tax which it had selected for imposition. On 24th Jan. 1969 the original petitioner lodged objections before the panchayat. On 12th Feb. 1969 the gram sabha unanimously decided to impose the entertainment tax. The objections lodged by the original petitioner were obviously rejected. On 1st March 1969 the imposition of the tax was notified. The original petitioner felt aggrieved by it and, therefore, filed an appeal before the District Panchayat Bhavnagar. The Appeal Committee of the District Panchayat decided the appeal which was allowed. The tax imposed by the gram panchayat was therefore quashed. The appellate order was challenged by the panchayat before the State Government under Section 305 of the Gujarat Panchayats Act, 1961.

(3.) IT has been contended by Mr. S. D Shah who appears on behalf of the original petitioner that this appeal is not maintainable. The Special Civil Application was filed under Articles 226 and 227 of the Constitution. In order to answer the contention which has been raised before us, it is necessary to determine the nature of the order which was made by the Appeal Committee in appeal and by the Development Commissioner in revision. Section 290 -A, inter alia, provides that the Appeal Committee of a district panchayat shall exercise the powers conferred upon the district panchayat under Sections 93, 178 and 290 of the Gujarat Panchayats Act and that the Appeal Committee shall consist of the President of the panchayat and four other members of the panchayat.