Breezy Fans and Furniture Company, Akola, Thr. Authorized Signatory, Ashish a. Lohia and Ors. v. State of Maharashtra, Dept. of Industries and Minning Thr. Principal Secretary, Mumbai and Others
Property tax – Grampanchayat jurisdiction – Maharashtra Village Panchayat Act, 1959, Ss.4(1) & 4(2)
Case brief
What is this about?
Bombay High Court, Nagpur Bench (Division Bench: Avinash G. Gharote & Abhay J. Mantri, JJ.), decision dated 15 January 2025; Writ Petition No.4303 of 2024 (with W.P. Nos.6881 and 6909 of 2024) - Breezy Fans & Furniture Company Akola and others v. State of Maharashtra and others - property-tax demand raised by Grampanchayat, Yeota over premises within MIDC area following communication dated 19/04/2022 of Block Development Officer, Panchayat Samiti, Akola, with further communications dated 02/02/2024 and 08/06/2024; Maharashtra Village Panchayat Act, 1959 Sections 4(1) and 4(2); absence of boundary-expansion Notification in Official Gazette; pending proposal to Chief Executive Officer, Zilla Parishad, Akola; communications held without jurisdiction and quashed; petitions allowed; neutral citation 2025:BHC-NAG:460-DB.
What did the court decide?
Impugned communications dated 19/04/2022, 02/02/2024 and 08/06/2024 quashed and set aside; Writ Petition No.4303/2024 allowed; companion Writ Petition Nos.6881/2024 and Writ Petition No.6909/2024 allowed in terms of the same judgment; no order as to costs.