1. Heard Shri Lohiya, learned counsel for the petitioners, Ms. Chandurkar, learned counsel for respondent No.1, Shri Balpande, learned Assistant Government Pleader for respondent Nos.2 and 3 and Shri Sambre, learned counsel for respondent Nos.4 to 6.

2. Cognizance of the present matter has been taken in public interest.

3. Three issues have been presented to the Court. First one is levy and recovery of land development charges contrary to the Scheme of Section 124A of the Maharashtra Regional and Town Planning Act, 1966 or then the explanation furnished in relation thereto by Section 12 of the Maharashtra Act No.10 of 1994. Second issue is about the recovery of rain harvesting charges and the last issue is about 522 unattended audit objections for the period from 1999 to 2006.

4. Shri Lohiya, learned counsel submits that provisions of Section 124A of the Maharashtra Regional and Town Planning Act, 1966 (hereinafter referred to as “1966 Act”) added on 10/08/1992 show that the same are prospective only and no retrospective recovery or levy is permitted. By relying upon proviso added to Sub-Section (2) vide Maharashtra Act No.10 of 1994 and the clarification by Section 12 there