HARIPRASAD Vs. GRAM PANCHAYAT KHIRKIYA

JUDGEMENT

(1.) THIS petition under Art. 226 of the Constitution is directed against the imposition of a tax on the petitioners by the Gram Panchayat, Khirkiya.

(2.) PETITIONERS occupy structures of their own in Khirkiya, in which they carry on their business or profession. On 9th September 1953 the Gram Panchayat of the area prepared a statement purporting to be a list of defaulters in the payment of tax of the daily market, showing the petitioners liable to pay amounts of tax, of a total of Rs. 9,011 -4 -0 for the year 1950 -51, 1951 -52 and 1952 -1953. The demand was purported to be made under Section 42 (1) (b) of the C.P. and Berar Panchayat Act, 1946 (1 of 1947), hereinafter called the Act, and the rate at which the tax was charged ranged from over 2 annas to 10 annas per day per head. On the basis of the list, the Revenue Officers commenced recovery proceedings against the petitioners under Section 46 of the Act, Thereupon the petitioners filed an appeal before the Deputy Commissioner, Hosbangabad, which was heard and decided by the Sub -Divisional Officer, Harda, who dismissed the appeal. The petitioners have accordingly moved this Court for intervention on the ground that the levy of the tax Is invalid.

(3.) AFTER the resolution was passed the Sarpanch of the Gram Panchayat received a letter dated 24th November 1948 from the Chief Executive Officer of the Janapada Sabha, Hardi, asking him to submit a list of the following taxes -included in the items on the credit side of the budget, namely: -