B. P. DHARMADHIKARI, J:- By this petition filed under Article 226 of the Constitution of India, petitioner, who is citizen of India and resident of village Silewada within the jurisdiction of respondent no. 1 Gram Panchayat, has challenged Resolution No.6 dated 30th July 1994 passed by respondent no. 1 whereby it called for information from house owners about valuation of their houses and provisions of rule 7 of the Maharashtra Village Panchayats Taxes and Fess Rules, 1960 (for short, the "1960 Rules") in so far as the same permits levy of property tax by respondent no. 1 on the basis of capital value of the lands/ buildings.

2. This Court had issued rule on stay while admitting petition on 25.10.1996. On 24.2.1998 that rule on stay was discharged, with the result, there is no interim order operating in the matter.

3. We have heard Mr C.N. Deshpande, learned counsel for the petitioner and Mr. T.R. Kankale, learned Assistant Govemment Pleader for respondent no. 3 State Government. Nobody has appeared for respondents no. 1 and 2 though they are served. Mr. Deshpande has invited attention to the Bill of Demand dated 1.4.1996 served upon the petitioner to urge that the new decisi