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2024 Supreme(MP) 500
IN THE HIGH COURT OF MADHYA PRADESH
Vishal Dhagat, J.
Gram Panchayat Hargarh v. State of M.P. & Others
Writ Petition No. 28195 of 2023 (Jabalpur); Decided on 3.9.2024.
Sushil Kumar Mishra for petitioner;
Pradeep Singh, Government Advocate for respondent/State.
Headnote:
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¼2½ e¨Vj ;ku vfèkfu;e] 1988 & èkkjk 2¼28½ & e¨Vj ;ku & vfÒçsr & e¨Vj ;ku dh ifjÒk"kk esa os leLr ;ku vk,axs t¨ e¨Vj¨a ls pyrs gSaA ¼iSjk 7 ,oa 10½
(1) Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993 (M.P.) -- S. 77(2) and Sch. 2 R. 8 -- powers of Gram Panchayat regarding imposition of tax on motor vehicles -- entry tax can be imposed on entry of vehicle other than motor vehicle -- but entry tax cannot be imposed upon on entry of dumpers and trucks. W.P. No. 4056 of 1994 decided on 16.12.1997 relied on. [Paras 7 & 10]
(2) Motor Vehicles Act, 1988 -- S. 2(28) -- motor vehicles -- meaning -- all vehicles which are driven by motors will fall within definition of motor vehicles. [Paras 7 & 10]
ORDER
1. Petitioner has filed this petition under Article 226 of the Constitution of India making a prayer to quash impugned letter dated 13.4.2023 contained in Annexure-P/4 and letter dated 21.4.2023 contained in Annexure-P/5.
2. Letter dated 13.4.2023 is written by Sub Divisional Officer (Revenue), Sihora, District Jabalpur to Chief Executive Officer, Janpad Panchayat Sihora regarding recovery of illegal Toll Tax in Hargarh area. Request was made to conduct an enquiry regarding illegal extortion of Toll Tax. By letter dated 21.4.2023, Chief Executive Officer, Janpad Panchayat Sihora has written a letter to Secretary, Gram Panchayat Hargarh, Janpad Panchayat Sihora, wherein it was informed and directed to Secretary, Gram Panchayat Hargarh that there is no provision for imposition of commercial tax under Section 77-A(2) of M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993. Request was made to submit its enquiry report regarding illegal recovery of Tax in Gram Panchayat Hargarh.
3. Counsel appearing for petitioner submitted that tax has been imposed as per provision of Item No.8 of Schedule-II under section 77-A (2) of M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993. Resolution has been passed by Gram Sabha and no illegal toll or tax is collected by Panchayat. It is submitted that respondent No.3 is not competent authority to take action against resolution of Gram Sabha. Action can be taken by appellate authority under Madhya Padesh Gram Sabha Appeal Rules, 2001. In view of same, impugned letters dated 21.4.2023 and 13.4.2023 be set aside.
4. Government Advocate appearing for State opposed the petition and raised preliminary objection regarding maintainability of petition. It is submitted that no resolution in accordance with law has been passed authorizing Sarpanch to file petition before this Court. Resolution does not reflect the name of Punch and does not bear their signatures. No final order has been passed. Petition is premature and same deserves to be dismissed. It is submitted that respondent No.3 is having jurisdiction under section 85 to suspend the execution of any order, licence issued and permission granted by Panchayat.
5. Heard the counsel for the parties.
6. Schedule-II, Entry 8 enacted under section 77 sub-section (2) is quoted as under:-
"8. A fees payable by the owners of the vehicles other than motor vehicle, where such vehicles other than the motor vehicles enter the Gram Panchayat area."
7. As per said entry, taxes can only be imposed upon vehicle other than motor vehicles. Definition of motor vehicle is given in section 2 (28) of the Motor Vehicles Act, 1988 which is quoted as under :-
"(28) "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding [twenty-five cubic centimeters];"
8. From going through aforesaid provision, definition of motor vehicle as provided under the Motor Vehicles Act, 1988 includes all vehicles which are mechanically propelled or adapted for use on roads. In Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993, power to impose optional tax is vested in Gram Panchayat on vehicles other than motor vehicles which enter the Gram Panchayat area. Vehicles have not been defined in Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993. If the definition of motor vehicle is borrowed from Motor Vehicles Act, 1988, then it includes both motor vehicle or vehicle. Entry 8 lays down that fees can be collected on vehicles other than motor vehicles. Entry 8 is ambiguous and it does not clearly lays down that fees can be collected on what type of vehicles. Now a days a
