MIDC INDUSTRIES ASSOCIATION Vs. THE STATE OF MAHARASHTRA

JUDGEMENT

(1.) Heard learned counsel for the rival parties.

(2.) In the present petition, validity of rule 7 (1) of the Maharashtra Village Panchayats Taxes and Fees Rules, 1970 (hereinafter referred to as the "1970 Rules") is challenged by the petitioner-Association. Petitioner is an Association of Industries situated at MIDC, Hingna Industrial Estate, Nagpur. The said MIDC consists of 764 hectare of land which situate within the jurisdiction of respondents no. 2 to 5 Gram Panchayats.

(3.) Rule 7 (1) of the 1970 Rules validity of which has been challenged, reads thus :