ASHOK KUMAR Vs. VILLAGE PANCHAYAT

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 Bajri under the Mining Mineral Concession Rules 1986, for the revenue village of Guhala, as is well known Bajri has to be taken from this bed of a river or a Nala as the case may be. After grant of the contract for the aforesaid period, the petitioner who is not a resident of the area which lies in the 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 Bajri. 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 Article 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 in fact imposed vehicle tax (Vahan Kar)except on those vehicles which are used for 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 tax was passed by the Gram Panchayat and under it vehicle tax at rate of Rs. 5/ - per truck, Rs. 3/ - per trolley and Re. 1 per camel cart was to be levied.

(3.) CONSEQUENTLY , we here by allow the writ petition, quash the resolution No. 4, dated 25th December, 1988 as modified on 22nd April, 1989, and declare that no vehicle tax under Section 64(g) of the Act can be levied on motor vehicle and on other vehicles, it can only be levied in accordance with law and in view of the observations made above.