Case Note & Summary
The Petitioner, Anil Buvasaheb Jagtap, was an elected member of Wai Panchayat Samiti from village Kenjal group under Ozarde constituency of Satara Zilla Parishad since 23.02.2017 and also served as Deputy Chairman of the Panchayat Samiti. Respondent Nos. 2 and 3, Pradip Krushna Kshirsagar and Pravin Vinayak Jagtap, filed a Dispute Application before the Divisional Commissioner, Pune (Respondent No. 1) seeking the Petitioner's disqualification as a member of the Panchayat Samiti on the ground of non-payment of property tax to Gram Panchayat, Kenjal. The Additional Divisional Commissioner, by order dated 01.11.2021, declared the Petitioner ineligible to continue as a member, holding that he had incurred disqualification under Section 16(1)(g) of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 for non-payment of property tax within the prescribed period from the date of demand and service of bill. Aggrieved, the Petitioner filed the present writ petition under Article 226 of the Constitution seeking a writ of certiorari to quash the impugned order and restore him to the post of member. The main legal issue was whether the disqualification was valid when the tax demand was not served in accordance with Section 129 of the Act. The Petitioner argued that no valid tax bill was ever served upon him, and the Gram Panchayat's resolution to recover tax did not constitute a demand under Section 129. The Respondents contended that the tax was due and the Petitioner had not paid it. The Court analyzed Section 16(1)(g) and Section 129 of the Act, noting that disqualification under Section 16(1)(g) is attracted only if the tax was demanded and a bill served in the manner prescribed under Section 129. The Court found that the Gram Panchayat had not proved valid service of the tax bill on the Petitioner; the resolution relied upon was not a demand under Section 129. Therefore, the condition precedent for disqualification was not satisfied. The Court held that the impugned order was based on an erroneous assumption and quashed it, restoring the Petitioner to the post of member of Wai Panchayat Samiti. The petition was allowed with no order as to costs.
Headnote
A) Panchayat Samiti - Disqualification of Member - Non-Payment of Property Tax - Section 16(1)(g) read with Section 129 of Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 - The Petitioner, an elected member and Deputy Chairman of Wai Panchayat Samiti, was disqualified for non-payment of property tax to Gram Panchayat. The Court held that the disqualification under Section 16(1)(g) is attracted only if the tax was demanded and a bill served in the manner prescribed under Section 129 of the Act. Since the Gram Panchayat failed to prove valid service of the tax bill, the disqualification was invalid. (Paras 5-10) B) Gram Panchayat - Recovery of Property Tax - Service of Notice - Section 129 of Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 - The Court examined the procedure for recovery of taxes under Section 129, which requires a bill to be served on the defaulter. The Gram Panchayat's resolution to recover tax from the Petitioner did not constitute a valid demand under Section 129. The Court emphasized that strict compliance with the statutory procedure is necessary before disqualification can be imposed. (Paras 7-9) C) Writ Jurisdiction - Certiorari - Quashing of Disqualification Order - The Court exercised its writ jurisdiction under Article 226 of the Constitution to quash the order of the Additional Divisional Commissioner dated 01.11.2021, which had declared the Petitioner disqualified. The Court found that the impugned order was based on an erroneous assumption that the tax was demanded and served, whereas no such valid service was established. (Paras 10-12)
Issue of Consideration
Whether the disqualification of the Petitioner under Section 16(1)(g) of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 for non-payment of property tax was valid when the tax demand was not served in accordance with Section 129 of the Act.
Final Decision
The Court allowed the writ petition, quashed the impugned order dated 01.11.2021 passed by the Additional Divisional Commissioner, Pune, and restored the Petitioner to the post of member of Wai Panchayat Samiti. No order as to costs.
Law Points
- Disqualification of elected member
- non-payment of property tax
- valid service of tax demand
- Section 16(1)(g) Maharashtra Zilla Parishads and Panchayat Samitis Act
- 1961
- Section 129 of the Act
- Gram Panchayat tax recovery
- strict compliance with statutory procedure
