The Sapthagiri Educational And ... vs The Samandur Grama Panchayat on 3 June, 2009

[Cites 2, Cited by 2]

Karnataka High Court

The Sapthagiri Educational And ... vs The Samandur Grama Panchayat on 3 June, 2009

Equivalent citations: 2009 (6) AIR KAR R 460

Bench: Ram Mohan Reddy

 

IN' TEIE HIGH CGYIRT or   

DATED THIS TEE aw D}§,Y  A  3

BEFGRE 
'1'I-IE I-ION'BLE am. JU$TI(5E. RAM  mum)?
WRIT ?E'1'I'i'IOH  11¢é2:5Ts"' "e:):~*. fem? (LB-TAX)
BETWEEN     i ' 1'  V
1 THE: SA?T§?§;;f%_. {}IRi:'--EIj'{U$A;i'i(§NV}¥i;--~~':
55 CH;'sRli"I'_ABLE "I'R__LI_S"I7f_   H»
HIXVEZNVG .f§"i9 {)P'§~3'£C_3E';.}§'I_'?JA€}. [ 13, 5TH MAIN
RVGAD,"4T'r{'1--E3LOG§{,V._J:%Y}'%.N;5GAR

{3ANG}§{,{I_vRE4':3f$G{€}£§_'1 .
REP; BY. 1*?s'V-sE::_:RE.fr;a..R'a'-

Mf'v.iAS{§ $;.{i'mI:~&-;.s3ixm"MY NAIDU
AGEm_4ABVot§T 5:; "¥}:"}faRS  PE-'I'i'I'¥ONER

{§5y«$1'§ \:ARD;%iAMg§_N 'Sf GUNJAL 3

 '..A'i*~:£3_%: 

  %.9rH§i'_~SA§$:'A§~zDUR GRAMA PANCHAYAT

_ ' KASABAHGBLI, ANESKAL TALUK
 BzaN<;,t§LoRB DiS'{'-562 :06
BY1'I"S SE3(:REi"l'Ai=?Y"

A'  - CHi}'5.',I3«' EXECLWIVE OFFICER'

ZIL-LA PANCHAYAT'

BRNGALORE URBAN DIST.

RANE CHENNAMNM CIRCLE

BANGALfURE3--i36() O09  REESPONQENTS

(By Sri: 1-2 SHARA.'}"HC3i'~§ANDRA FOR R1 SR; R V VIJAY
ma R2) kt
,5



THIS Wm' PETITION IS F'Ii;,_E[):-Pf§fI«3YiN.G'F{.5 'qjugsag
ANNEXURE3 A U1'. 6.5.2006 l§O.69fv2(}(33--04 T{A.%1,(3NG V¥i'}'H  V
ASSESSMENT FORM) AND ;»=».:§§1s::_*e',xur'é.'at__ ""~-;2"8';7.:2oo7 '

BEARING N<:>.34/2007-03, Az_q;§E§;U.I3E 1:) ~-_r)f1f. 39.9.2007
BEARING No.51/200793308 _'F5A§'§S1'$l2,?}SSUED AB? THE R1
AND ANNEXURE B m'. é9._.'3.2»@t32" P__A§SS_El ) BY THE R2 as
ARBITRARY, ILLEGAL AN'1:>'»x#2'1jri}'iQ:uf1* J'u5?I'§D1m1oN.

THIS§-PE???' *§<:i'2§;;:  'f);N..FOR ORDERS, THIS
my T1--1f;j_c3:::>  ;;y1fAL}E._fi'£{E--.FQILLOWING :

 

' |ﬁ§5ER

 pe£itiAAc§¥1er,~-A "an Edixcational and Charitable

f'1*:<¢:}stV r¢:gjsi:ézi:§§d--..under the Indian Trust Act, with the

$€.)'hf§' "{£)bj€;(ffE  eradicatieim of iﬂjteracy, poverty

 sound education, upiiftment of linguistic

  " ﬁ;jr:1>§ii":Ety, Scheduied Caste: and Scheduicd Tribe eta,

 ia "ﬁnon pmfit making Trust, purchased land

' f'measuI'ing 6 acres 122 guntas in Sy.No.61/5 of

Gudnahaili, falling within the territorial limits of

M



Samandur Grema Panchayat -151: H  _  'v 

According to the petitioner, the   were 

to be used for men agxicttlturai   iaiz   >'

ef the Qeputy Commissionef"e4!§;iider  'Revenue

'Act; and approved ~...u1e_«"Havieg erected a

building after obtai:§;i;fa5gVV ilpeginissien in
accordance    commenced an
engineeﬁng    Sai Engi1":eeI*i:';g
Cioliegtf  _ "tV1'1e petitioner that the
let  eﬁéted 6.5.2004 Azmexure-A

addressed  t§:tV1e'~.'tr1ist'§emanded Reone Iakh ae tax

  biﬁiéiqg  year 2003-04, when respended

 £0;  was exempt from payment of tax, was

  visited u_zith_n order assessing the property to tax at

 ""--._ R$.2,2Q;8$36/-. The petitioner aggieved by the said

A  Anetiee:'&and assessment order, filed an appeal before the

 Zilia Panchayat invoking Sec.201 of the Kamateka

A "  Panchayat Raj Act, 1993, for short the Act, inter aiia

eentending that being a charibabie trust was erztitled to

)_:*K



over the iilegaiity in levying the tax,     

exemption under Rule 6(0) of" "*}"a:e.'a_ﬁ.on.;  '-ihens.

occasioned gave injustice ealIi1:1g:';fi;3ﬁ:I§_1.intetference.*:.4  "

4. Per cont1'3,;  ne.:'jee§i1;:;se1  fc")'r" t1ie lst
respondent seeks to  assessment:

and order impugqed as i:e£tig'1aé'e§1i_'mVe:fited, fully justified and not '

5.'e'Ii-1disp:gt:§§1;%,'<.$ee.ee199 of the Act contmis the levy of"_Vtaxeé; 1_fate.ete;_. Gram Panchayats. Suh.sec.(1) that H manner and subject to such e::§f,;may be prescribed, the Gram Panchayat eeuid le,v§;_ L j'..--t?axes not exceeding the maximum rate '-5pecifie{i__ :iIa Schedule IV, upon buildings and Iands VA ii-"subject to agicnitmai assessment within the jiniits of the Panchayat area. Schedule IV to the Act at S1.No.1 states that tax on builcling shat! be at the maximum rate of 10% of the £31'"iI1'%;,E81 value earlier than tflirty days from the datczi. -. ~ pubﬁctation: with eﬁhct. {Tam Wh:i<_:if1., ﬁle K 2 be levied and also ann01.1m:t: 133:' I:)%%i_'at° {;rf"~::1i'13I';q ii1é§,/.f§i€3 PEi1'}C.f.'1£-1}='a.1T area the fact: cf $:,;.uf:}<1V p1..1ij'iiC3 E.i§}z:1..,1_ S:L:1'f;';m:"ie{ '2} " V yrovides that the taxés S11_t.).r:.j§Ie*{~1.A} Jéhall be levied for any year ﬁr sham be paid for every' q1¢1z--::ri§c:f:r__ is: day 0% April? 131". Qiﬁlgﬁber, and 131; day of .}a§1_1:£§i'~5; for rate of tax to be E;%:?I§.§é§i V at 10% of the 8.13.111 13.1 letting vaI'au:;V' ._<f;f §';_1€:}f':' i32.ii.idi.11g, :{f)6I" £iI}IIi,lI11; while ' "v.§'{f11i'ffi :(':}i. 'f)T'E)'§?i('§€S'f3§§I""€1;X6II1ptiOI1S. S1,1b.ruie;=, (:3) of E1119: 6; ..éV:«e:{€:1;ipti,0n for b11iI{§iﬂgS and 1311613 used s0i.e1y for 01" public re§igi_o1_1s purposes and 130:". let. ~01iT. Ii)-\1ff_A':'1'{'3'I1'{i, Imciezr $11£3.se(:,{1} cf Sec.}99. E32126: 'E'' 'A §tat<{s that the Semetaxy of the Gram 'Panchayat ﬁfizali}, as 39013 as may be after 112:5: ;)2_1i2l.i::ati{m of the V' netice of 1"€S()i1it}£}ﬂ 1}3'l('if3'i" R1136 3 but not Iatcrr fhaﬂ the Is: day of 1fj}emm.ber, next fbiiowing, prepare an [Mk Q3 assessment". list. relating H) the ¥:):_.1i_idings _ the Panchayat area shcxxzing the >' (3; serial r1t1m£)e,r Gfeach housrﬁﬁer {bi name of the Qwner aI1C¥'<?3~n_3';»,:V'V'A {C} anmlai letting valufa of (:21) a1:m:m.nt of tax _

7. R1216 8 ext.erj;§jv*s §>p;j0f£1§:j1j.ity for fi}.i11g ob}ectj{::1;~3f £0:'f:.:héuié:s3séssi11er1f ﬁSt@ when Compieted and notice "'p1ibiisAhé£i« b§; it on the r10ti<:::~: board of the 0t_ir_'i.c:e bi'-Vtf:'c. _G-1*s«A1:-.*:_1';:?:~* 'Panchayat? and also by beat of V' i:3>L.£1:w:2A.Pa,n.£:iha329;t area, sta..tj.ng that list is open far offticc of the Grama ganchayat and t1;1'z;:§9 c}I5}j3:3£i'€i§§.:;°:::s§ win 135 ccmsidtireci and dacidszci by the "-..C}ramé:..V§5anchayat an a éate which shali not be eariiar 30 days from the da1':e_c>f pubﬁcattiorz of the V% _. afi:)resaic¥ netice. i~21;16: 9 prevides for insgmction of V' assessment list whereby eveiy gerson whose nalzw appears in the assegsmeni. list; every person ciaéming M to be the owner or occupier ef any bL::.idir1gei' the agent of any such persons at inspect the list. and to make ext:f'a3lefeV_A.tl1eref;x3:e évitliotif any charge. Rule 10(1) to V' the assessment shall' ﬂeeided by the Grama Panchayat or; in the notice published V. date and the decision of be communicated to the thelééeessment.

Iz1lii1e_:ie;ets A"s:)f'V case, the speciﬁc allegation agf pefitianer the levy and demand of tax over to it, by the let respondent-

not comply with the Taxation Rules', is fdxmded. This court on 22.4.2009, directed the Panchayat to place on record the documents miating to the compliance of Rules 3 to 10 of the Taxation Rules' in so far as it relates to the immoveable property belonging to the petitioner. Learned counsel \ e ./ilk E} for the let respondent submits that despite':_j"m;nif:1tlerst to his client, the records are z"1:ot"r;t:e'a;le,av.?.il:§b_leV."l§75he'. notices Annexures---A, 0&0, VInucl"ai:1essV_A. the objections ofthe lst do not disclose eompliant:e of tithe roles."$4uﬁioe it to state that the 1st counsel for the mtitjonegf, ' the levy and demand of to notice Annexure A and folloiivecl - C831), deserves acceptoizeel. as the statute and hence illegal, and "'l'axau'on Rules' complaint. ' it is strenuously urged that the petitioner . l put to use the building and land for a 'ehax'itai2,1e' purpose and not let out for rent, being a Question of fact, must be established before the Panchyaath and not for a decision by this eourt exercise of Writ jurisdiction under Art.226 of the Oonstitution of India. It is for the petitioner to lay K} relevant material as avaiiable in iaw, to the building in question is put };e"'ci1ari€;ab1ese«'aS'. to fan under Ruie e.(-:2) of the exemption from levy of tax "the ifs the V petitioner places eug;h the let respondent-Gram appropriate re;)1'esentatio;:1, ' i ' payment of building today, them is no Panehayat would not consicieii the Vpetiti£)ner?sQ"1~r;quest. A£1_exaei1ifi:s:;i:jon of the order dated 29.3.2007 .f&f:;'i_ex.3 1;he liixecutsive Oﬂicer, Zﬂla Panchayath does' not. .air1rnate censideration of ccsmplianee of rule of law éttgéi hence, the reasons, findings and conclusions at are illegal and arbitrary.

In the result, this petition is allowed in part. The impugleti demand netices Annexure$- A, C and D and ai,?"9\ the order Annexure B of the Appellate _ quashed. it is nmdless to state 'f:l1é=."1'1' ijt7i_s Gram Panchayat to comply bf "

Taxation Rules' to "eelleeit the petitioner the tax over.é_ queetien, if the petitioner's building is H exemption, 'under Rule f§*'(e}': the 'A T' is _- ted to deposit Rs.1,5(")",'O§:V)()/A-- mantra from today, with the 1st rc?,spenden1it§_Gré1m."' Penchayat, to be adjusted as .' V. g§1uesv,%fiA'AaI1y, for the peried from 2003 to .A'.1}:'1:'é2L<ie clear that if the 1st respondent exeimpt$_e' bui1_<:iing and land, belengng to the petigﬁoilee from levy of tax, the said sum shall be :'efu;3&ed to the petitioner . Sdl-§__' judge esg

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Karnataka High Court