ASHOK KUMAR Vs. VILLAGE PANCHAYAT GUHALA

JUDGEMENT

(1.) AT the request of the learned counsel for the parties, we proceed to dispose of the writ petition finally though, the case was admitted earlier and the case was posted for orders on the stay application.

(2.) THE petitioner was granted a contract for the period from 1. 4. 1988 to 31 3. 1990, by the Mining department for Bajari under the Mining Mineral Concession Rules, 1986, for the revenue village of Guhala, as is well known Bajari has to be taken from this bed of a river or a Nala as the case may be. After the grant of the contract for the aforesaid period, the petitioner who is not a resident of the area which lies in Gram Panchayat, Guhala, started mining operations and when he used to take Bajri in a truck or a tractor-trolley, the non-petitioner, Panchayat started charging the development tax from such of the persons who were exporting Bajari. From the petitioner, the same tax was charged @ Rs. 5/-per trip and receipts like Annexure 1,2,3, were issued. THE petitioner challenged the aforesaid action of the Panchayat on the ground that the tax which is being levied is without any authority of law. We had admitted the petition and notices were given to the non-petitioner but no reply was filed and only an application under Art. 226 (3) of the Constitution of India was filed for vacation of stay order. In the aforesaid application all that is stated is that the Gram Panchayat had intact imposed vehicle tax (Vahan Kar) except on those vehicles which are used for the purposes of cultivation in exercise of the powers conferred by clause (g) of sub-section (1) of section 64 of the Rajasthan Panchayat Act, 1953, (for short the Act) and the aforesaid tax is said to have been imposed in accordance with law. A Resolution to impose and levy the tax was passed by the Gram Panchayat and under it vehicle tax at the rate of Rs. 5/- per truck, Rs. 3/- per trolley and Rs. 1 per camel cart was to be levied.