1 WP 4623.2011 - [ J ] IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 4623 OF 2011 DCM Shriram Consolidated Ltd., 5th Floor, Kanchanjanga Building 18,Barakhamba Road, New Delhi Through Rajeev Kumar Gupta Age : 39 Years, Occ. : Service as a Special Power of Attorney. .... PETITIONER V E R S U S 1. The State of Maharashtra Through Secretary Revenue Forest Department, Mantralaya, Mumbai – 32. 2. The Tahsildar Chopada, Tq. Chopda, Dist. : Jalgaon. 3. The Collector, Jalgaon, Dist. Jalgaon. 4. The Commissioner Nashik Division, Nashik. .... RESPONDENTS Mr. S.P.Brahme, Advocate for the Petitioner. Mr. R.P.Phatake, Asstt.Govt. Pleader for State. 2 WP 4623.2011 - [ J ] CORAM :S.V. GANGAPURWALA, J. DATE OF JUDGMENT : 29/08/2011 ORAL JUDGMENT : 1. Rule. Rule made returnable forthwith. With the consent of the learned counsel for the parties, taken up for final hearing. 2. Heard the learned counsel for the respective parties. 3. The petitioner assails the assessment of non agricultural cess levied on its property situated at Chopda, Tq. Chopda, Dist. Jalgaon. The respondent no. 3 had assessed the land of the petitioner for non agricultural tax @ Rs. 1.11 per Sq. Meter. Aggrieved thereby, the petitioner filed Appeal before the Commissioner, who partly allowed the Appeal and directed that the non agricultural assessment has to be @ Rs. 1.11 per Sq. Meter. 4. The fact that the land of the petitioner is situated out side the Municipal limits, is not disputed. The dispute is whether the land of the petitioner would come within the definition of 3 WP 4623.2011 - [ J ] “ urban area ” as is laid down U/s 2 ( 42 ) of the Maharashtra Land Revenue Code [ For short, ‘ the Code ’ ]. Section 2 ( 42 ) of the Code is as under : “ “ Urban area ” means an area included within the limits of any Municipal Corporation or Municipal Council, constituted under the relevant law for the time being in force and the expression “ non urban area ” shall be construed accordingly ”. 5. Section 110 of the Code deals with the quantum of assessment of non agricultural cess in respect of non urban area. Section 110 of the Code runs thus, : “ Procedure for determining non- agricultural assessment of lands in non-urban areas : ( 1 ) The Collector shall, subject to the approval of the Commissioner, by notification in the Official Gazette, divide the villages in non-urban areas into two classes – Class I and Class II – on the basis of the market values of lands, due regard being had to the situation of the lands, 4 WP 4623.2011 - [ J ] the non-agricultural purpose for which they are used, and the advantages and disadvantages attaching thereto ”. 6. Mr. R.P. Phatake, the learned Assistant Govt. Pleader submits that though the land of the petitioner is situated out side the municipal limits, still it comes within the purview of urban area as the same is Class-I village. In view of that, the assessment made is proper. According to the learned Assistant Govt. Pleader, in view of the Circular dated 25/01/1980, the non agricultural assessment is levied, which is correct and proper. 7. Admittedly, the said land is out side the Municipal limits. So, unless the Govt. notifies the area situated in a village as urban area, the same can not have the status of urban area. In view of Section 2 ( 42 ) of the Code, the land has to be situated within the limits of the Municipal Corporation, Municipality constituted under the law or of any village or group of villages which may be notified by the State Govt. as an urban area. In the present case, there is no notification placed on record stating that the area where the land of the petitioner is situated is notified as an urban area. More over, as per the Govt. Resolution dated 5 WP 4623.2011 - [ J ] 04/09/2003, which is placed on record, the Govt. had deleted the areas which were not situated within the municipal limits from being urban areas. Thereafter, no such notification is placed on record that such areas are notified as urban areas. 8. In view of the above, it will have to be held that the area where the petitioner’s land is situated is non urban area. In view of Section 110 of the Code, the respondents can charge non agricultural assessment @ 10 Paise per Sq. Meter and not otherwise. In the present case, non agricultural assessment is made @ Rs. 1.11 per Sq. Meter. The same is applicable to an urban land. 9. In light of the above, the impugned order is quashed and set aside. Rule is made absolute in terms of prayer clause ‘ C ’. No costs. However, the respondents can recover the non agricultural cess for the said area treating the land of the petitioner to be the land situated in the non urban area. [ S.V. GANGAPURWALA, J.] KNP/WP 4623.2011 - [ J ]