RATAN CHAND Vs. PANCHAYAT SAMITI

JUDGEMENT

(1.) THESE are sixteen connected writ petitions under Article 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.) SECTION 33 (2) (i) of the Rajasthan Panchayat Samitis and Zilla 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 Rules 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.) ON 19-9-61 the Panchayat Samiti passed a resolution under Rule 3 of the Rules proposing to impose a tax on money lenders at the following rates : -