GOPAL ASARAM SHARMA Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Both the petitions involve common question of law, as such are decided together.

(2.) In Writ Petition No. 4170 of 1998, the petitioner has challenged the executive fiat issued by the Dy. Secretary, Urban Development, Mantralaya dated 14/01/1998 concerned with publication of model bye-laws regarding special water tax, so also challenges action of Municipal Council, Shahada publishing the public notice dated 23/6/1998 and the communication dated 18/6/1997 of the Director of Municipal Administration, thereby communicating all the Municipal Councils to carry out corresponding amendments in the respective bye-laws regarding water tax, whereas the petitioner in Writ Petition No. 1515 of 2000 challenges the executive directions of Dy. Secretary, Urban Development, Mantralaya dated 14/01/1998 and the public notice published by Sauda Municipal Council dated 30/3/1999 regarding special water tax, so also the communication dated 18/6/1997 of the Director of Municipal Council, thereby communicating all the Municipal Councils to carry out the corresponding amendments in their bye-laws regarding special water tax.

(3.) The Municipal Councils in both the Writ Petitions initially used to levy special water tax @ Rs. 300/- per annum. Respondent No. 1 - State of Maharashtra, framed model bye-laws exercising its powers Under Section 323 of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Township Act, 1965 (For short, 'Act of 1965') in the year 1990. Thereafter, the model bye-laws were amended by respondent No. 1, thereby increasing the rate structure of the taxes and prescribing minimum rate of Rs. 806/- per annum for special water tax. The respondent - Municipal Council thereafter issued proclamation. The Municipal Councils have passed resolution increasing the minimum rate of special water tax to Rs. 806/- per annum. The petitioners have assailed this action of levying special water tax @ Rs. 806/- per annum.