MUNICIPAL COUNCIL WASHIM Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) BY this writ petition, the petitioner, Municipal Council has challenged the order dated 16-11-1987 passed by the Sub Divisional Officer, Washim whereby the special assessment was made in respect of the lands held by the Municipal Council.

(2.) THE Sub Divisional Officer, Washim issued show cause notice calling upon the petitioner Municipal Council to remain present in his office on 26-10-1987 indicating that the special assessment to the extent of 100% being Rs. 1,25,704. 15 would be levied in respect of the lands held by the Municipal Council. The said show cause notice does not indicate any reasons for taking such an action. Nevertheless, in response to the said show cause notice, the petitioner submitted reply to the Sub Divisional Officer. In the said reply, it was specifically pleaded that the lands held by the Municipal Council were exempted from the levy of special assessment no additional tax or cess, as suggested in the show cause notice, could be levied. In other words, the petitioner disputed its liability to pay any amount towards special assessment on the ground that the lands held by the petitioner were used for public purpose such as garden, weekly market and public institute and the petitioner Municipal Council had no income therefrom. The stand taken by the petitioner was in effect that the lands were exempted from assessment in view of section 7 (b) of the Maharashtra Education and Employment Guarantee (Cess) Act, 1962. Relevant provision of section 7 (b) of the said Act is extracted hereunder :

(3.) THE Sub Divisional Officer, without adverting to the stand taken by the petitioner, proceeded to pass the impugned order dated 16-11-1987 and levied 100% special assessment being Rs. 9669. 55 with effect from the assessment year 1975-76. By the said order, the Sub Divisional Officer further directed the petitioner Municipal Council to pay a sum of Rs. 1,16,034. 60 being arrears from assessment year 1975-76 till 1986-87 and for the future current assessment year 1987-88, a further amount of Rs. 9669. 55.