(1.) By these two writ petitions, the petitioners have challenged the bills of demand issued by the Municipal Council, Amalner, as the judicial Magistrate, First Class, Amalner by the impugned order dated 2-9-2004 dismissed the appeal by holding that Civil Suit No. 82 of 1995 arising out of the similarly situated contracts between the parties, is still pending. The suit is pertaining to the demand bill of the similarly situated premises, based on the contract between the respondents and other persons of Amalner. That particular suit is filed by the petitioner as President of an Association.
(2.) The petitioner therefore, preferred revision from the common order dated 2-9-2004 before the Additional Sessions Judge, Amalner. The Sessions judge has also dismissed the said revision by further observing that the disputed bills which were issued on the basis of the order dated 15-12-2001 passed in r. C. S. No. 82 of 1995. The dispute between the parties is to the legality of the licence fee. The petitioner has also adopted the remedy of filing the suit challenging the demand bills for recovery of the licence fee.
(3.) The Maharashtra Municipal Councils, Nagar Panchayats and Industrial townships Act, 1965 (Municipality Act) deals with the recovery of Municipal claims/dues in Chapter X from section 149 to section 172. It provides the recovery of any money claimable under this Act; the presentation of bill for "sums due" to Council and discount for prompt payment; the procedure of issuing notice of demand and/or issuance of warrant. The power is also provided to enforce the warrant. Section 169 further provides the appeal before the magistrate or Committee against any claim for taxes or "other dues" included a bill presented to any person under section 150 or any other provisions of this Act. Section 150 provides the presentation of a bill for any accounts becomes "due" to the Council. Section 151 further provides the procedure after notice of demand issued, including of filing appeal.