SANDEEP INDERCHAND GANDHI Vs. THE STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule is made returnable forthwith. Learned Asstt. Govt. Pleader Mrs. S.S. Jachak waives service on behalf of respondent no.1, and learned Adv. Mr. Anjan De, for respondent no.2. By consent of rival parties, this Writ Petition is taken up for final hearing and disposed of by this Judgment and Order.

(2.) By the present Writ Petition, the petitioners, who are the tax payers to Municipal Council, Hinganghat, have put to challenge the implementation and methodology of assessment of Municipal Tax/Property Taxes through a private agency for the period from 2012-13 to 2015-16 being in violation of the provisions of the Maharashtra Municipal Councils, Nagar Panchayats & Industrial Townships Act, 1965 [hereinafter referred to as the Maharashtra Municipalities Act , for short], so also the Resolution dated 1st October, 2010 passed by the respondent no.2, Municipal Council, Hinganghat.

(3.) The petitioners are resident of various wards within the municipal limits of Municipal Council, Hinganghat. It is a B Class Municipal Council within the meaning of Section 9 (2) of the Maharashtra Municipalities Act. The last assessment had taken place for the period from 2006-07 to 2009-10, i.e., for four years. The work for assessment for 2010-11 to 2013-14 was undertaken and Resolution No.7 was passed by the General Body of the Municipal Council on 14th July, 2009, to get the work of assessment done through a private agency. The assessment is obviously required to be done as per Sections 114 to 124 of the Municipalities Act. The work was finally given to M/s. Core Projects, Amravati, by Resolution dated 16th November, 2009. The agency, namely Core Projects, Amravati, entered into an agreement with the Municipal Council dated 6th January, 2010 [Annex.G to the petition]. The authorized Valuation Officer of the State Govt. approved the assessment and the valuations made by the Agency were sent through him to the Chief Officer, Municipal Council, Hinganghat, on one single day upon receipt thereof, i.e., on 20th October, 2010. The petition was filed in this Court on 8th May, 2013.