VIJAY DINKARRAO SHINDE Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) This petition filed in public interest challenges the provisions of the Maharashtra Village Panchayats Taxes and Fees (Amendment) Rules 1999 as being unconstitutional.

(2.) The petitioners are residents of Morewadi and Panchgaon situated in Karvir Taluka of District Kolhapur. A village Panchayat has been duly constituted in both the aforesaid villages under provisions of the Maharashtra Village Panchayats Act, 1958 (for short 'the said Act'). The petitioners being residents of aforesaid villages are liable to pay taxes as per provisions of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960 (for short, 'the Rules of 1960'). According to the petitioners, under the Rules of 1960 taxes on buildings and lands were being levied on the basis of the annual letting value of the building or land in question under Rule 7 of Rules of 1960. Rule 9 of the Rules of 1960 prescribed the procedure for preparation of the assessment list. As per Schedule appended to the Rules of 1960, the minimum and maximum rates of taxes based on the capital value or annual letting value of the building and land had been specified.

(3.) On 321999, the State of Maharashtra through the Ministry of Rural Development and Water Conservation issued a notification thereby amending the Rules of 1960.