VEERCHAND Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a petition by one Veerchand challenging the validity of some taxes which are being collected on behalf of the Panchayat Samiti, Ahore. The petition has been contested on behalf of the State of Rajasthan, the Panchayat Samiti Ahore, Collector Jalore and Tehsildar, Ahore. I have heard the learned counsel for the parties and have perused the material on record. I am satisfied that the imposition of the taxes is illegal.

(2.) POWER to impose taxes is conferred on the Panchayat Samiti under sec. 33 of the Rajasthan Panchayat Samitis & Zila Parishads Act, 1959. The procedure for imposition of the taxes is prescribed in the Rajasthan Panchayat Samitis Taxation Rules, 1960. Rule 3 lay down that whenever any tax under sec. 3 is intended to be imposed a Panchayat Samiti shall pass a resolution to that effect. Rule 4 prescribes that the Panchayat Samiti shall issue a notice of the said resolution for general information inviting objections to the imposition of such a tax or taxes. Rule 5 provides that the period of not less than one month form the date of such notice shall be allowed for filing objections. Rule 6 runs as follows: " After expiry of the period of notice, the Panchayat Samiti shall consider all the objections filed by any person or persons and shall hereafter if it is decided that the tax, or taxes be so levied the Panchayat Samiti shall again pass a resolution for levying of the said tax or taxes, and, shall intimate it to the Tehsildar concerned, Collector of the District concerned, Zila Parishad and the Joint Development Commissioner. "