RANGRAJ Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a writ petition by one Rangraj, a resident of Village Birami within the jurisdiction of Sumerpur Panchayat Samiti, challenging the validity of tax imposed on money lenders at the rate of Rs. 100/- per year authorised under sec. 33 (2) (i) read with item 4 of the Schedule to the Rajasthan Panchayat Samitis Taxation Rules, 1960 (hereinafter referred to as the Rules ). The petition has been contested on behalf of the Panchayat Samiti.

(2.) THE Panchayat Samiti passed a resolution on 28. 4. 62 proposing to impose certain taxes including the impugned tax. On 1. 5. 62 a notice was issued (annexure 1) for general information inviting objections to the imposition of the taxes. A copy of this notice was affixed to the notice board of the Panchayat Samiti on 1. 5. 62 and objections were required to be filed by 1. 6. 62 in the office of the Vikas Adhikari of the Panchayat Samiti. Two copies of this notice were sent to the Gram Panchayat Birami. THEy were received there on 7. 5. 62 and were affixed on the notice board of the Gram Panchayat on 9. 5. 62. THEreafter a final resolution imposing the impugned tax was passed.