CENTRAL WAREHOUSING CORPOTRATION Vs. SARPANCH, GRAM PANCHAYAT AND ORS.

Supreme Court of India (Full Bench (FB)- Three Judge)

Appeal (Civil), 2866 of 2006, Judgment Date: Aug 25, 2015

                                                              NON-REPORTABLE

                        IN THE SUPREME COURT OF INDIA
                    CIVIL APPELLATE JURISDICTION

                        CIVIL APPEAL NO.2866 OF 2006


CENTRAL WAREHOUSING CORPOTRATION                             ... APPELLANT(S)

                                 VS.

SARPANCH, GRAM PANCHAYAT AND ORS.                           ... RESPONDENT(S)


                                    WITH

             C.A.NOS. 4368/2006 AND 5151/2007 &
             C.A.NO.6682/2015 @ SLP(C)NO.19057/2009





                     J U D G M E N T




ANIL R. DAVE, J.


1.    Leave granted in SLP(C)No.19057/2009.
2.    The dispute raised  in  these  appeals  pertains  to  the  dispute  on
liability to pay tax.  The  appellant  claims  that  since  they  have  been
included  in  the  area  carved  out  of  the  Gram  Panchayat,  under   the
Maharashtra Regional and Town Planning Act, 1966, they  are  not  liable  to
pay the tax to the Gram Panchayat concerned.  When these appeals were  heard
before us on 16th April, 2015, this Court passed the following order :


“The short question which is involved in these appeals is whether  the  land
and buildings in question are located within the local limits of three  Gram
Panchayats, namely, Pagote, Bhendkhal and Kalamboli, in District Raigad.

It is the case of Respondent No.1-Panchayats in each of the appeals is  that
the said properties are situated within their  limits  and  therefore,  they
are entitled to collect tax on the properties  situated  therein.   Whereas,
it is the case of the appellants that the land has already vested  in  CIDCO
and therefore, the  Gram  Panchayats  do  not  have  any  right  to  collect
property tax.
Looking  at  the  facts  of  the  case,  the  Principal   Secretary,   Urban
Development Department, Government of  Maharashtra,  is  directed  to  state
whether the land and properties in question are within the  limits  of   the
afore-stated three Gram Panchayats.  He shall also place  on  record  copies
of relevant Notifications and maps giving details about  revenue  limits  of
the afore-stated three Gram Panchayats.
List the matters on 22nd July, 2015, at 2.p.m. as Part-heard.
A copy of the order be given to  the  Standing  Counsel  for  the  State  of
Maharashtra by  dasti  and  a  copy  be  also  forwarded  to  the  Principal
Secretary, Urban Development Department, Government of Maharashtra by  Speed
Post.”


3.    Pursuant to the order referred to  above,  the  State  Government  had
filed an affidavit in each of these appeals.  Paragraph 3 of the  affidavits
dated 20th August, 2015 read as under :

C.A.No.2866/2006 :
“3.  I say and submit that, from the information and report  collected,  the
property mentioned in the aforesaid Civil Appeal  which  is  leased  to  the
Appellant is situated at  Pagote  (hereinafter  referred  to  as  the  “said
property”).  I say that, said property is within the limit of  Grampanchayat
Pagote, District Raigad.

The map giving details regarding the location of the said  property  in  the
corresponding revenue limit of said  Grampanchayat  is  herein  annexed  and
marked as Annexure P/1.

The relevant notification dated 1st  February,  1995  of  the  said  revenue
village Patoge is annexed herewith and marked as Annexre P/2.”

C.A.No.4368/2006 :
“3.  I say and submit that, from the information and report  collected,  the
property mentioned in the aforesaid Civil Appeal  which  is  leased  to  the
Appellant is situated at Bhendkal (hereinafter  referred  to  as  the  “said
property”).  I say that, said property is within the limit of  Grampanchayat
Bhendkal, District Raigad.

The map giving details regarding the location of the said  property  in  the
corresponding revenue limit of said  Grampanchayat  is  herein  annexed  and
marked as Annexure P/1.

The relevant notification dated 1st  February,  1995  of  the  said  revenue
village is annexed herewith and marked as Annexre P/2.”

C.A.No.5151/2007 :
“3.  I say and submit that, from the information and report  collected,  the
property mentioned in the aforesaid Civil Appeal  which  is  leased  to  the
Appellant is situated at Kalamboli (hereinafter referred  to  as  the  “said
property”).  I say that, said property is within the limit of  Grampanchayat
Kalamboli, District Raigad.

The map giving details regarding the location of the said  property  in  the
corresponding revenue limit of said  Grampanchayat  is  herein  annexed  and
marked as Annexure P/1.

The relevant notification dated 1st  February,  1995  of  the  said  revenue
village, Kalamboli, is annexed herewith and marked as Annexre P/2.”


4.    In view of the specific stand thus taken by the State Government  that
the area comes under the Gram Panchayat concerned, we find no merit  in  the
appeals.  They are, accordingly, dismissed with no order as to  costs.   The
interim order, if any, stands vacated.

5.     As  a  sequel  to  the  dismissal  of  these  appeals,  the   pending
applications also stand disposed of.


                                                            ..............J.
                                                              [ANIL R. DAVE]



                                                            ..............J.
                                                            [MADAN B. LOKUR]



                                                            ..............J.
                                                             [KURIAN JOSEPH]
New Delhi;
25th August, 2015.