RATANCHAND Vs. PANCHAYAT SAMITI SOJAT

JUDGEMENT

(1.) THESE are sixteen connected writ petitions under Art. 226 of the Constitution for a number of reliefs in regard to the tax on money lending imposed by the Panchayat Samiti, Sojat, on the petitioners. The petitions have been contested on behalf of the respondents.

(2.) SEC. 33 (2) (i) of the Rajasthan Panchayat Samitis and Zila Parishads Act, 1959, empowers the Panchayat Samiti to impose and levy in the prescribed manner a tax on such trades, callings, professions and industries as may be prescribed. The Rajasthan Panchayat Samitis Taxation R. 1960 (hereinafter referred to as the Rules) were framed prescribing the manner of imposition and levy of taxes. The schedule attached to these Rules prescribes the trades, callings, professions and industries on which tax may be imposed and also lays down the maximum rate per annum of such tax. The maximum tax leviable on money lenders is Rs. 200/- per annum.

(3.) THE writ petitions are allowed in part as indicated above with costs. THE petitioners shall be entitled to recover a sum of Rs. 500/- as lawyer's fee from the respondents. .