The Bombay High Court, Nagpur Bench, adjudicated on the disqualification of respondents for failure to pay Gram Panchayat taxes within the prescribed time. The petitioners challenged the authority of the Additional Commissioner to entertain appeals under Section 16(2) of the Maharashtra Village Panchayats Act, 1958, post-amendment. The Court upheld the delegation of appellate powers to the Additional Commissioner through a government notification, even after legislative changes, and remanded the cases to the Collector for fresh consideration.

1. Issue of Disqualification:

• Respondent No. 2 in each case faced disqualification under Section 14(1)(h) of the Maharashtra Village Panchayats Act, 1958, for failure to pay taxes to the Gram Panchayat within three months of receiving the demand notice. The Collector had ordered their disqualification, but the Additional Commissioner reversed these orders.

2. Challenge to Authority:

• The petitioners argued that under Section 16(2) of the Act, as amended in 2018, only the Commissioner could hear appeals. The powers of the Additional Commissioner were questioned, as the amendment replaced the "State Government" with "Commissioner" in the relevant provision.

3. Legal Discussion on Delegation:

• The Court examined the delegation of powers to the Additional Commissioner under a Government Notification dated 20.04.1977, issued under the Maharashtra Land Revenue Code, 1966, which allowed the Additional Commissioner to act in place of the Commissioner. The Division Bench reaffirmed that this delegation was valid and remained in force even after the 2018 amendment.

4. Affidavit and Evidence:

• The petitioners contended that affidavits by the Gram Panchayat employees, which questioned the authenticity of tax payment dates, should not have been relied upon without proper cross-examination. The Court found procedural lapses in the manner in which evidence was handled and directed a fresh inquiry by the Collector.

Acts and Sections Discussed:

1. Maharashtra Village Panchayats Act, 1958:

   • Section 14(1)(h): Disqualification for failure to pay Gram Panchayat taxes.
   • Section 16(2): Appellate procedure for challenging disqualification.

2. Maharashtra Land Revenue Code, 1966:

   • Section 13(3): Powers of delegation to Additional Commissioner by the State Government.

Ratio Decidendi:

The Court's primary reasoning rested on the continued validity of the delegation of powers to the Additional Commissioner under the 1977 notification, despite the 2018 amendment to Section 16(2) of the Maharashtra Village Panchayats Act. It held that the phrase "laws for the time being in force" covered all current laws, including amendments, unless explicitly stated otherwise.

Subject:

Judicial review of the powers of the Additional Commissioner under the Maharashtra Village Panchayats Act and related procedural issues in disqualification cases.

#MaharashtraVillagePanchayatsAct #Disqualification #AdditionalCommissioner #AppellatePowers #TaxNonPayment #GramPanchayat