JASAI GRAMPANCHAYAT Vs. STATE OF MAHARASHTRA

JUDGEMENT

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

(2.) This petition filed by the Jasai grampanchayat situated in Taluka Uran of district Raigad, seeks to challenge the order dated 18th November, 2003 passed by the minister of Rural Development and Water conservation Department of the State of maharashtra under Section 155 of the Bombay village Panchayats Act, 1958 (hereinafter referred to as "the said Act"). It also seeks to challenge the Corrigendum dated 10th March, 2004 issued by respondent No. 1-State of maharashtra, correcting the earlier government Notification dated 1 st February, 1995. By the first order dated 18th November, 2003, the Minister allowed the Revision filed by respondent No. 2-Dhutum Grampanchayat under Section 155 of the said Act, whereby it is permitted to levy and collect taxes on the properties of Indian Oil Corporation situated in the areas covered by the village circles known as Shemtikhar, Valtikhar and muthekhar. By the subsequent Corrigendum dated 10th March, 2004, the earlier notification is corrected to delete these areas from the territory of village Jasai.

(3.) Facts leading to this petition are as follows:- it is an admitted position that one village chirle was bifurcated and certain territories of this village Chirle were merged into village dhutum Pada. The territories which were bifurcated and merged into Dhutum Pada were shemtikhar, Valtikhar and Muthekhar. It was done after following the procedure provided under Section 4 of the said Act, and thereafter, by issuing a Notification on 14th October, 1966. It so happened that later on with the inclusion of Part-IX in the Constitution of India with effect from 1st June, 1993, a Notification came to be issued laying down the areas of various villages. This Notification dated 1st february, 1995, issued by the Government of maharashtra under Article 243 (g) of the constitution included these three small territories viz. Shemtikhar, Valtikhar and muthekhar in the village Jasai. That is seen at entry 215 of this Notification. Sometimes in the year 1997, the Indian Oil Corporation set up its depot and some other establishments in these three small areas. Respondent No. 2- grampanchayat issued, a bill on these properties in March, 2061. The Indian Oil corporation filed an Appeal under Section 124 (5) of the said Act, first to the Taluka panchayat Samiti and the Taluka Panchayat samiti reduced the quantum of tax from rs. 80. 81 Lacs to Rs. 21.75 Lacs. Respondent no. 2-Dhutum Grampanchayat filed a Second appeal under the same provisions to the standing Committee of the Zilla Parishad. The zilla Parishad referred to this Notification of 1995 and came to the conclusion that it is the petitioner-Grampanchayat which is entitled to collect those taxes.