Bombay High Court
Shree Vallabh Glass Works Ltd.
Versus
State of Maharashtra
Decided On:

Headnote:Section 22 - Bombay Village Panchayats Act, 1958, Sections 127 and 129 - Constitution of India, Article 246 (1) - Scope of Provision of Section 22 - Levy of Property tax - Provision not restriction power of Gram Panchayat under Act, 1959 for levy of property tax.

       It is not disputed and indeed it cannot be disputed that the present act has been passed by the parliament in exercise of its legislature power contained in list I of the seventh schedule if this is so naturally the provisions in the act cannot be controlled by any other act that might under list II of the seventh schedule of the constitution. Court has already held that the act does not touch upon the powers of the Gram Panchayat to levy property tax it only puts a restriction on the recovery proceedings that may legally levy. Such a provision must be regarded as incidental to the main provision contained in the act namely the provision to nurse and bring back to health the sick industrial units, Even if it is held that such a pro-conferred by a valid piece of legislation enacted by the state it must override the provisions of the state act.

       Article 246 (1).

       See Sick Industrial Companies (Special Provisions) Act, 1985, Section 22.

       For Citation : AIR 1990 Bom 27 at p.30(db)