1 wp5135 IN THE HIGH COURT OF JUDICUATURE AT MUMBAI CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5135 OF 2009 North Ratnagiri Industries Association... ... Petitioner. Versus Kherdi Village Panchayat & Ors. ... ... Respondents. Mr. Rajiv Patil, Sr. Advocate i/by Mr. Sachin S. Punde for the Petitioner. Mr. Harshad Bhadbhade for Respondent No.1. Mr. G. S. Hegde with Mr. C. M. Lokesh i/by Mr. A. R. Bhole & Co., for Respondent No.2. Mr. Rajesh Behere, AGP, for Respondent No.3. CORAM : B. H. MARLAPALLE & A. A. SAYED, JJ. DATED : 24TH AUGUST, 2010 P. C.: In this writ petition filed under Article 226 of the Constitution, the petitioner Association has brought in question the demand notices levying property taxes as well as fees under Section 124 of the Bombay Village Panchayats Act, 1958. 2. Sub­Section 5 of Section 124 of the said Act states that any person aggrieved by the assessment, levy or imposition of any tax or 2 wp5135 fee may appeal to the Panchayat Samiti and against the order so passed by the Panchayat Samiti the second appeal will lie to the Standing Committee, whose decision shall be final. The first appeal shall be made within 30 days after the presentation of the bill complained of, and the further appeal within thirty days from the date on which the Panchayat Samiti decides the appeal. It is thus clear that the statutory remedy of appeal is available to the petitioner and its members to challenge the proposal of the Kherdi Village Panchayat to levy property taxes and other taxes. However, Mr. Patil, learned Counsel for the petitioner submitted that the limitation of 30 days is already over and therefore the Panchayat Samiti may not entertain the first appeal. 3. If the petitioner Association or any of its members submit an appeal to the Panchyat Samiti, Chiplun, Dist. Ratnagiri, within a period of 10 days from today, the same shall be heard and decided by the Panchayat Samiti on its own merit and as expeditiously as possible without being influenced by this order. 4. The writ petition disposed of in terms of the above order. Sd/­ Sd/­ (A. A. SAYED, J.) (B. H. MARLAPALLE, J.)