ASHOK BANSILAL MUTHA Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) These petitions take exception to the Resolution dated 06/11/1993 passed by the respondent No. 3 and the notification dated 01/03/1994 issued by the respondent No. 1, thereby increasing the cess and the additional cess leviable Under Section 144 & 155 of the Zilla Parishad and Panchayat Samiti Act, 1961.

(2.) The petitioners are the residents of Ahmednagar District and owners of agricultural lands. It is the case of the petitioners that respondent Nos. 1 to 3 have unlawfully increased additional cess on land revenue under the provisions of Section 144 and 155 of the Zilla Parishad and Panchayat Samiti Act, 1961 (Here-inafter referred to as ''Act,1961). According to them a cess is collected on the land revenue under Section 144 of the Act of 1961, to augment the said income and to meet the additional expenditure and a machinery was created Under Section 155 of the said Act, 1961 for raising additional cess. According to the petitioners by Maharashtra Act I of 1993 which came into force on 01-04-1993, the cess Under Section 144 of the said Act of 1961 has been increased to 200 paise from 20 paise while the maximum limit of additional cess was increased up to 700 paise as determined by the procedure adopted Under Section 155(1) of the said Act, 1961. The petitioners have challenged the notifications increasing the said cess and the additional cess.

(3.) The contour of the arguments of Shri R.R. Mantri, learned counsel for the petitioner can be detailed as under.