( 1 ) THE facts leading to the petition are these : the petitioner, aggrieved by the building tax levied by the Village parichaya,t of Gejjegereguppe, Magadi Taluk, preferred an appeal before the Assistant Commissioner under S. 74 of the Mysore Village Panchayats and Local Boards Act, 1959 (shortly called the Act ). The Assistant Commissioner dismissed the appeal, solely on the ground that the petitioner did not deposit the tax with the panchayat before preferring the appeal. Against the said order, the petitioner preferred a Revision Petition before the Divisional Commissioner under S. 207 of the Act. He also dismissed the Revision Petition upholding the reason given by the Assistant commissioner.

( 2 ) THE petitioner challenges these orders in this petition under Art. 226 of the Constitution. The contention urged is, that it was not obligatory for the petitioner to deposit building tax demanded by the Panchayat, before he preferred the appeal under Section 74 of the Act. It is necessary to set qut the relevant portions of Ss. 73 and 74 of the act, as they have a direct bearing on the question. Section 73 provides :" (1) Every panchayat shall in such manner and subject to such exemptions and at such rates as may be prescribed, not exceeding the maximum rates specified in Schedule I, levy -. (a) a tax upon buildings whether or not the lands on which the buildings are constructed are subject to payment of agricultural assessment, and upon lands which are not subject to payment of agricultural assessment, within the limits of the village; (b ). . . . . . . . . . . . . . (c ). . . . . . . . . . . . . . (2 ). . . . . . . . . . . . . . (3) A Town Panchayat may levy octroi at such ra,tes as the Panchayat may by bye-laws determine not exceeding the maximum rates specified in Schedule I and in such manner and subject to such exemptions as may be prescribed. Provided that no octroi shall be leviable in respect of agricultural produce grown in any area within the jurisdiction of the Town panchayat. * * * * * * (4) A Panchayat may levy all or any of the following taxes or fees at such rates as the Panchayat may by bye-laws determine not exceeding the maximum rates specified in Schedule I and in such manner and subject to such exemptions as may be prescribed, namely :- (i) a tax on fairs, festivals and entertainments; (ii) a tax on vehicles other than motor vehicles; (iii) a fee on bus stands; (iv) a fee on markets; (v) a fee on cart stands ; (vi) a fee for supply of water from water works vesting in the panchayat : provided that no fee on bus stands shall be levied unless a bus stand with adequate facilities lor travellers is established and the previous sanction of the Deputy Commissioner for such levy is obtained. "section 74 provides as follows :" Any person aggrieved by the assessment, levy or imposition of any such tax or fee may appeal to the Commissioner. The decision of the Commissioner in the matter shall be final. "in the instant case, the Panchayat has levied a tax upon buildings. The petitioner was aggrieved by that levy. The tax upon buildings falls under clause (a) of sub-sec. (1) of S. 73. Against such levy, the petitioner has got a right of appeal under S. 74 of the Act. This Section does not provide for any condition to be complied with by the appellant before he prefers an apppeal.

( 3 ) LET me see whether any condition is provided by the Rules framed under the Act. Rule 6 of the Mysore Panchayat Taxes and Fees Rules, 1960, is the only Rule relevant in this context. It reads as follows :" 6. An appeal against the levy, variation or imposition of any octroi, tax or fee under sub-sec. (3) or (4) of Sec. 73 shall lie to the deputy Commissioner. No such appeal shall lie to the Deputy commissioner- (i) unless it reaches the office of the Deputy Commissioner within fifteen days after the tax complained of has been assessed levied, varied, or imposed and (ii) unless the tax or fee in respect of which an appeal is presented has

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