RAM CHANDRA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) IN this group of writ petitions, the petitioners have challenged the tax known as 'trade tax' imposed by the Panchayat Samiti, Phalodi. The petitioners have also assailed the demand note served on them for the years 1975 -76 to 1983 -84.

(2.) THE question involved in all the petitions are common and the counsel for the petitioners have referred to only one petition, namely, S.B. Civil Writ Petition No. 333/84, and therefore, it is not necessary to refer to the facts of each of the petitions separately. I, therefore, propose to refer to the facts in Writ Petition No. 333 of 84, wherever necessary. The petitioners have not given the date of the resolution, which they want this court to quash. They have alleged that they requested the Panchayat Samiti for a copy of the resolution imposing tax and for that purpose also sent a Money Order of Rs. 15/ - but the money order was returned and their request for a copy was not acceded to. The petitioners by assuming that the tax was being collected on the strength of the resolution dated 7th September !962 have made the said resolution the subject of attack in the writ petitions. They have alleged that (his very resolution was challenged in this court in writ petition being 402/67, filed earlier, i. e. M/s Kashiram Badri Narain v. Panchayat Samiti, Phalodi and Ors. which was decided on January 23, 1970. The petitioners' have alleged that the present tax was imposed without inviting any objections; the resolution proposing the levy was not placed on the notice board of the Panchayat Samiti for general information; and the Panchayat Samiti completely failed to follow the procedure prescribed by Chapter II of the Rajasthan Panchayat Samitis (Taxation) Rules 1960 in short 'the Rules'. The demand for the periods 1975 -76 to 1983 -84 running over 9 years was illegal, without jurisdiction and much beyond the period or limitation. According to the petitioners the only resolution levying the tax to their knowledge was the one dated 7th September 1962 and which had already ever been quashed by this court, no fresh resolution having ever been passed the present demand was without the authority of law. The petitioners also urged that the procedure prescribed by rules 12 and 1.3 was not followed and the demand now being made by the respondents is illegal and unconstitutional. The writ petition was filed on January 28 1984 and the prayer in the writ petition reads as under:

(3.) AS a rejoinder, the petitioners have urged that the resolution dated 8th October, 1975 proposing to impose the tax from April I, 1975 was illegal as the Panchayat Samiti could not impose the tax retrospectively. The petitioners have denied that the notice inviting objections was affixed on the notice board. They have urged that there was complete non -compliance of Rules 4, 5 and 6. As required by Rule 5, one month's period was not allowed for filing objections. They further alleged that the procedure provided in Rules 12, 13 and 14 was also act followed, in as much as, the Patwari did not prepare the demand after carrying out a census. Their case is that without first preparing a provisional demand final assessment could not be done. It was also urged in the rejoinder that the final resolution levying the tax was not published for general information in accordance with Rule 6.