Case Note & Summary
The petitioner, Ashok Bhimrao Mahure, was an elected member of the Gram Panchayat, Shendurjana Khurd, Taluq Tiwasa, District Amravati. The Gram Panchayat had seven members. In his nomination form, the petitioner gave his address as Field Gat No.2, Taluq Tiwasa, District Amravati. After the elections, respondent no.3, Panditrao Jyotiram More, filed an application on 8/7/2008 before the Additional Collector seeking action against the petitioner under Section 14(h) of the Bombay Village Panchayats Act, 1958 for non-payment of house tax. The petitioner's defence was that his ancestral house was House No.168, whereas the house property No.170 was in the name of one Krushnrao Tupe. The Additional Collector, by order dated 29/5/2009, rejected the application. Respondent no.3 appealed to the Additional Commissioner, Amravati Division, who by order dated 31/1/2011 allowed the appeal and set aside the Additional Collector's order, thereby disqualifying the petitioner. The petitioner challenged this order by way of a writ petition. The High Court examined the provisions of Section 14(h) of the Act, which disqualifies a person from being a member if he is in arrears of any tax due by him to the panchayat. The court noted that the respondent no.3 had not produced any evidence to show that the house tax was in respect of the petitioner's own house. The tax recovery certificate produced pertained to House No.170, which was not the petitioner's house. The court held that the disqualification under Section 14(h) can only be invoked when the member is in arrears of tax in respect of his own house. Since the respondent no.3 failed to discharge the burden of proof, the order of the Additional Commissioner was unsustainable. The High Court allowed the writ petition, set aside the order dated 31/1/2011, and restored the order dated 29/5/2009 passed by the Additional Collector. Rule was made absolute accordingly.
Headnote
A) Bombay Village Panchayats Act, 1958 - Section 14(h) - Disqualification of Member - Non-Payment of House Tax - The petitioner, an elected member of Gram Panchayat, was sought to be disqualified for non-payment of house tax. The petitioner contended that the house in question (House No.170) belonged to another person, Krushnrao Tupe, and not to him. The Additional Collector initially rejected the application, but the Additional Commissioner allowed the appeal and disqualified the petitioner. The High Court held that the disqualification under Section 14(h) applies only when the member is in arrears of tax due by him in respect of his own house. Since the respondent no.3 failed to prove that the house tax was in respect of the petitioner's own house, the disqualification could not be sustained. The order of the Additional Commissioner was set aside and that of the Additional Collector was restored. (Paras 2-6) B) Evidence - Burden of Proof - Disqualification Proceedings - In proceedings for disqualification of a Gram Panchayat member under Section 14(h) of the Bombay Village Panchayats Act, 1958, the burden lies on the applicant to prove that the member is in arrears of tax in respect of his own house. Mere production of a tax recovery certificate without establishing that the house belongs to the member is insufficient. (Para 5)
Issue of Consideration
Whether the petitioner, a Gram Panchayat member, is liable to be disqualified under Section 14(h) of the Bombay Village Panchayats Act, 1958 for non-payment of house tax in respect of a house that does not belong to him.
Final Decision
The High Court allowed the writ petition, set aside the order dated 31/1/2011 passed by the Additional Commissioner, Amravati Division, and restored the order dated 29/5/2009 passed by the Additional Collector, Amravati. Rule made absolute.
Law Points
- Disqualification under Section 14(h) of Bombay Village Panchayats Act
- 1958 requires proof that the member is in arrears of tax due by him in respect of his own house
- mere non-payment of tax on a house not belonging to the member does not attract disqualification
- the burden of proof lies on the person alleging disqualification.
