Case Note & Summary
The petitioner, Amitkumar Bankar, challenged orders of the Additional Commissioner dated 18.01.2023 that set aside the Collector's disqualification of respondent No.2 in each petition under Section 14(1)(h) of the Maharashtra Village Panchayats Act, 1958 for non-payment of taxes. The petitioner argued that after the 2018 amendment to Section 16(2), which replaced 'State Government' with 'Commissioner', the appeal lies only before the Commissioner, not the Additional Commissioner. The court examined Section 16(2) and the Government notification dated 20.04.1977 issued under Section 13(3) of the Maharashtra Land Revenue Code, 1966, which delegates the Commissioner's powers to the Additional Commissioner. Relying on the Division Bench decision in Vimal Bhimrao Rathod v. State of Maharashtra, the court held that the delegation under Section 13(3) is independent and continues to empower the Additional Commissioner to exercise appellate functions under Section 16(2). The amendment does not affect this delegation. The court dismissed the petitions, upholding the Additional Commissioner's orders.
Headnote
A) Delegation of Powers - Additional Commissioner's Competence - Section 16(2) of Maharashtra Village Panchayats Act, 1958 - Section 13(3) of Maharashtra Land Revenue Code, 1966 - The issue was whether the Additional Commissioner could hear appeals under Section 16(2) after the 2018 amendment substituted 'State Government' with 'Commissioner'. The court held that the delegation under Section 13(3) of the MLR Code, which empowers the Additional Commissioner to exercise the Commissioner's functions under any law, remains unaffected by the amendment. The Additional Commissioner continues to be competent to hear such appeals (Paras 9-12).
Issue of Consideration
Whether the Additional Commissioner is empowered to entertain appeals under Section 16(2) of the Maharashtra Village Panchayats Act, 1958 after the amendment dated 19.07.2018 which replaced 'State Government' with 'Commissioner'
Final Decision
Petitions dismissed. The orders of the Additional Commissioner dated 18.01.2023 are upheld. Rule discharged. No order as to costs.
Law Points
- Delegation of powers under Section 13(3) of Maharashtra Land Revenue Code
- 1966 is independent of amendment to Section 16(2) of Maharashtra Village Panchayats Act
- 1958
- Additional Commissioner competent to hear appeals under Section 16(2) despite substitution of 'State Government' with 'Commissioner'
