GRAM PANCHAYAT SIDDHIHRD Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) The present petition has been filed challenging the orders Annex.P/10 dtd. 11/04/2018 and Annex.P/13 dtd. 23/12/2019 passed by the prescribed authority/SDO and the Revisional Authority/Collector respectively.

(2.) The necessary facts for disposal of present petition are that, the petitioner- Gram Panchayat had passed a resolution vide Annex.P/7 dtd. 02/10/2015 imposing tax on the respondent No.4 and the said imposition of property tax was made on 324.00 hectares of land at the rate as specified in the said order. The respondent No.4 challenged the imposition of tax before the Sub Divisional Officer and by order Annex.P/10, the Sub Divisional Officer set aside imposition of property tax and allowed the appeal of the respondent No.4 on the ground that the land has not vested in the respondent No.4 and therefore, the imposition of tax on the said land by the petitioner-Gram Panchayat was not authorized. Revision against the said order Annex.P/10 has been rejected by the Collector vide Annex.P/13 dtd. 23/12/2019 being not maintainable.

(3.) Learned counsel for the petitioner while assailing the orders Annex.P/10 and P/13 argued that the appeal against imposition of tax was not maintainable before the Sub Divisional Officer and the Sub Divisional Officer could not have entertained an appeal against imposition of tax and under Sec. 83 of M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993 (for short Adhiniyam 1993), it is the State Government which is having the power to grant relief in taxes and therefore, appeal against imposition of property tax would not maintainable.