IMAMUDDIN AHMED Vs. THE JORHAT MAHAKUMA PARISAD OTHERS

JUDGEMENT

(1.) In this writ application, the petitioner has challenged the resolution of the Nakachari Gaon Panchayat adopted on 26.6.75 for revising tax on private hat or market place.

(2.) Mr. P.G. Baruah, the learned, counsel for the petitioner, has submitted that the resolution of the Gaon Panchayat was not approved by the Mahakuma Parishad, as provided under section 68 of the Assam Panchayati Raj Act, 1972 (for short the "Act"), and, therefore, no tax could be levied. Mr. Baruah has further submitted that the resolution adopted by the Gaon Panchayat was in violation of section 77(3) of the Act as no such resolution could be adopted less than one month before the financial year, viz, the year commencing from the 1st day of July.

(3.) As regards the approval of the Mahakuma Parishad under section 68 of the Act, the resolution for imposing and collecting "tax" or "fees" on private hat is to be approved by the Mahakuma Parishad. Mr. Baruah has submitted that the respondents have not filed counter to rebut the statement made in the petition that the impugned resolution was not placed before the Mahakuma Parishad for approval and, therefore, the statement made in the petition is to be accepted as correct. But the order of the appellate authority against the resolution of the Gaon Panchayat passed on 27.3.76 filed by the petitioner indicates that the resolution was approved by the Mahakuma Parishad. Therefore, two views are possible in this case. To prefer one to another view of the fact approved by the Mahakuma Parishad will not be permissible on the facts and circumstances of the case.