CITIZENS OF DEULGAON RAJA Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE petitioner has filed this petition under Article 226 of the Constitution of India. The petitioner claimed to be the citizen of Village Deulgaon Raja, Taluqa Deulgaon Raja, District Buldana. The petitioner is claiming the following reliefs in the said petition.

(2.) THE petitioner, in brief, is challenging the levy of water tax which was increased by Resolution No. 6 dated 28-2-1988, whereby the Municipal Council started levying Rs. 18/- per month for pipe size ?", Rs. 40 in respect of ?" and Rs. 785/- for pipe of 1" and for construction and commercial use Rs. 80/-, Rs. 120/- and Rs. 240/- respectively. The petitioner is also challenging the increase in special latrine tax which is levied under section 108 sub-clause (d) of the Act by Resolution dated 20-2-1988. The petitioner has also challenged the Constitutional liability of section 11 of the Amending Act of XLV of 1975, as being unconstitutional and ultra virus of the Constitution of India.

(3.) WE have heard learned Counsel appearing on behalf of the petitioner and respondents at length. We have perused the copy of the petition and annexures thereto. It is an admitted position that thereafter the tax structure has been changed and a consolidated tax is now being levied by the Municipal Council. The challenge, therefore, in the petition is restricted to a limited period of few years, which strictly, in our view, does not survive. The challenge to the resolution dated 28-2-1988 and 20-2-1988 by which the Municipal Council had increased water tax and special latrine tax has, in fact, become infructuous. However, we would still like to consider the submissions made by the learned Counsel appearing on behalf of the petitioner and respondents, as rule was initially granted in this matter and in W. P. No. 1186 of 1988 and the virus of the Amending Act XLV of 1975 is also challenged in this case.