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NON-REPORTABLE

IN THE SUPREME COURT OF INDIA                     CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.2866 OF 2006            

    CENTRAL WAREHOUSING CORPOTRATION        ... APPELLANT(S)  

               VS.

    SARPANCH, GRAM PANCHAYAT AND ORS.       ... RESPONDENT(S)

WITH              C.A.NOS. 4368/2006 AND 5151/2007 &               C.A.NO.6682/2015 @ SLP(C)NO.19057/2009

   J U D G M E N T

ANIL R. DAVE, J.

1. Leave granted in SLP(C)No.19057/2009.

2. The dispute raised in these appeals pertains to the dispute on liability to pay tax.  The appellant claims that since they have been included in the area carved out of the Gram Panchayat, under the Maharashtra Regional and Town Planning Act, 1966, they are not liable to pay the tax to the Gram Panchayat concerned.  When these appeals were  heard  before  us  on  16th April,  2015,  this  Court passed the following order :

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“The  short  question  which  is  involved  in these appeals is whether the land and buildings in question are located within the local limits of  three  Gram  Panchayats,  namely,  Pagote, Bhendkhal and Kalamboli, in District Raigad.   

It  is  the  case  of  Respondent No.1-Panchayats in each of the appeals is that the  said  properties  are  situated  within  their limits  and  therefore,  they  are  entitled  to collect tax on the properties situated therein. Whereas, it is the case of the appellants that the  land  has  already  vested  in  CIDCO  and therefore, the Gram Panchayats do not have any right to collect property tax.

Looking  at  the  facts  of  the  case,  the Principal  Secretary,  Urban  Development Department,  Government  of  Maharashtra,  is directed to state whether the land and properties in  question  are  within  the  limits  of   the afore-stated  three  Gram  Panchayats.   He  shall also  place  on  record  copies  of  relevant Notifications  and  maps  giving  details  about revenue  limits  of  the  afore-stated  three  Gram Panchayats.  

List  the  matters  on  22nd July,  2015,  at 2.p.m. as Part-heard.

A  copy  of  the  order  be  given  to  the Standing Counsel for the State of Maharashtra by dasti  and  a  copy  be  also  forwarded  to  the Principal  Secretary,  Urban  Development Department,  Government  of  Maharashtra  by  Speed Post.”

3. Pursuant to the order referred to above, the State Government  had  filed  an  affidavit  in  each  of  these appeals.  Paragraph 3 of the affidavits dated 20th August, 2015 read as under :

C.A.No.2866/2006 : “3.   I  say  and  submit  that,  from  the

information  and  report  collected,  the  property mentioned in the aforesaid Civil Appeal which is leased  to  the  Appellant  is  situated  at  Pagote (hereinafter referred to as the “said property”).

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I say that, said property is within the limit of Grampanchayat Pagote, District Raigad.

The map giving details regarding the location of the said property in the corresponding revenue limit of said Grampanchayat is herein annexed and marked as Annexure P/1.

The relevant notification dated 1st February, 1995 of the said revenue village Patoge is annexed herewith and marked as Annexre P/2.” C.A.No.4368/2006 :

“3.   I  say  and  submit  that,  from  the information  and  report  collected,  the  property mentioned in the aforesaid Civil Appeal which is leased to the Appellant is situated at Bhendkal (hereinafter referred to as the “said property”). I say that, said property is within the limit of Grampanchayat Bhendkal, District Raigad.

The map giving details regarding the location of the said property in the corresponding revenue limit of said Grampanchayat is herein annexed and marked as Annexure P/1.

The relevant notification dated 1st February, 1995  of  the  said  revenue  village  is  annexed herewith and marked as Annexre P/2.” C.A.No.5151/2007 :

“3.   I  say  and  submit  that,  from  the information  and  report  collected,  the  property mentioned in the aforesaid Civil Appeal which is leased to the Appellant is situated at Kalamboli (hereinafter referred to as the “said property”). I say that, said property is within the limit of Grampanchayat Kalamboli, District Raigad.

The  map  giving  details  regarding  the location of the said property in the corresponding revenue  limit  of  said  Grampanchayat  is  herein annexed and marked as Annexure P/1.

The relevant notification dated 1st February, 1995 of the said revenue village, Kalamboli, is annexed herewith and marked as Annexre P/2.”

4. In view of the specific stand thus taken by the

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State  Government  that  the  area  comes  under  the  Gram Panchayat concerned, we find no merit in the appeals. They  are,  accordingly,  dismissed  with  no  order  as  to costs.  The interim order, if any, stands vacated.

5. As a sequel to the dismissal of these appeals, the pending applications also stand disposed of.

        ..............J.

[ANIL R. DAVE]

..............J. [MADAN B. LOKUR]

..............J. [KURIAN JOSEPH]

New Delhi; 25th August, 2015.

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