KHR HOSPITALITY INDIA LTD , HAVING OFFICE AT UTORDA, SALCETE, GOA, THROUGH ITS AUTHORIZED SIGNATORY, SANJAY SRIVASTAVA, SON OF RAJENDRAPRASAD Vs. VILLAGE PANCHAYAT OF MAJORDA-UTORDA CALATA, THROUGH ITS SECRETARY, OFFICE OF VILLAGE PANCHAYAT, OF MAJORDA UTORDACALATA

JUDGEMENT

(1.) Rule made returnable forthwith. The learned Counsel for the respondent, waives service. Heard finally by consent of parties.

(2.) The petitioner is challenging the judgment and order dated 17.05.2013, passed by the Block Development Officer (BDO), by which the appeal filed by the petitioner purportedly under Section 201-A of the Goa Panchayat Raj Act, 1994 (the Act, for short), challenging the demand notice dated 05.01.2013, issued by the respondent, has been dismissed, as being not maintainable. The said judgment and order has been confirmed by the learned Deputy Director of Panchayats on 17.11.2015 and subsequently, by the learned District Judge vide judgment and order dated 19.04.2017 passed in Civil Revision Application No. 51/2015.

(3.) The record discloses that on behalf of the respondent, an objection was raised that the demand notice has to be challenged, by way of an appeal under Section 155 of the Act read with Rule 5 of the Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998 (Rules of 1998, for short). The Authorities below have held that the appeal filed under Section 201-A of the Act, was not maintainable.