ARJUN SINGH Vs. STATE

JUDGEMENT

(1.) By this writ petition, the petitioner has approached this Court challenging the resolution of the Gram Panchayat, Sihod, Panchayat Samiti Khetri dated 5.3.2012, agreement executed by Gram Panchayat, Sihod dated 21.3.2012 and agreement executed by Gram Panchayat, Mehada dated 30.3.2012.

(2.) The Gram Panchayat, Sihod by the aforesaid resolution dated 5.3.2012 decided to charge certain amount as tax for transportation of the minerals such as bajri, bajri rodi, crasher rodi, crasher dust, masonry stone etc. A Committee was constituted by the Gram Panchayat for auctioning the contract for collection of tax. The contract for collection of the tax was eventually awarded to respondent no.5-Rakesh S/o Khushal Singh vide agreements dated 21.3.2012 (Annexure-3) and 30.3.2012 (Annexure-4). The Gram Panchayat issued a notice on 21.2.2012 to general public inviting objections, if any, informing that sum of Rs.100 shall be charged from the tractors, Rs.300 from trucks having 6 wheels, Rs.400 from trucks having 10 wheels and Rs.600 from bigger trucks or turbos, which carry the aforesaid minerals and passed through the territory of Gram Panchayat.

(3.) Shri R.P. Garg, learned counsel for the petitioner has argued that such a tax cannot be imposed by a Gram Panchayat because Section 65 of the Rajasthan Panchayati Raj Act, 1994 only empowers the Gram Panchayat to levy tax on the goods that are brought within its area for consumption or re-use whereas admittedly both the Gram Panchayat Sihod and Mehada have passed the similar resolution on 14.12.2010 charging tax in the name of vehicle development tax for carrying bajri, bajri rodi, crasher rodi, crasher dust, masonry stone etc., which are minerals excavated within the panchayat circle and transported to other places. The Gram Panchayat have no authority under law to levy tax in the name of vehicle development charges.