/ 1/ IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2906 OF 2004 The City and Industrial Development Corporation of Maharashtra Ltd, through its CIDCO, Nashik. ...Petitioners V/s. State of Maharashtra & Ors. ...Respondents ALONGWITH WRIT PETITION NO.4059 OF 2004 The City and Industrial Development Corporation of Maharashtra Ltd. CIDCO, Navi Mumbai & Anr. ...Petitioners V/s. State of Maharashtra & Ors. ...Respondents Mr.G.S. Hegde i/b. G.S. Hegde & Associates for Petitioners. Mr.A.I.I. Patel, AGP for Respondents. CORAM : D.K. DESHMUKH & V.M. KANADE, JJ. DATED : 19th MARCH, 2008 P.C.:- 1. As subject matter of both the Petitions is the same and in view of the order that we propose to pass, both the Petitions can be conveniently disposed of by a common order. / 2/ 2. Officers of State Government have issued orders for recovering Non Agricultural Assessment from the Petitioners-CIDCO. According to the Petitioners, because of the Government Resolution and order issued by the State Government, CIDCO which is an agent of the State Government, is not liable to the Non Agricultural Assessment to the State Government. Though the State Government has been served in this petition, the State Government has not filed any affidavit nor have the Sub-Divisional Officer and Collector filed affidavits. In these circumstances, therefore, after having heard both the sides, we find that following order would meet the ends of justice. 1. The Petitioners shall make an application to the Principal Secretary to the State Government, Department of Revenue and Forest, challenging the orders passed by the Sub-Divisional Officer and Tahsildar for recovering Non Agricultural Assessment from the Petitioners. 2. The Petitioners shall place before the Principal Secretary all the materials on which it proposes to rely in support of its case that Non Agricultural Assessment is not recoverable from them. / 3/ 3. The Principal Secretary, thereafter, shall call for the records from the Sub-Divisional Officer as also reports from them and decide the application of the Petitioners as expeditiously as possible. 4. The Principal Secretary shall grant an opportunity of being heard to the Petitioners. The Principal Secretary shall make a speaking order. 5. Till the Principal Secretary decides the application and order passed by the Principal Secretary is communicated to the Petitioners, interim order made by this Court which is presently operating, shall continue to operate. 3. Rule is made absolute accordingly. No order as to costs. ( D.K. DESHMUKH, J.) (V.M. KANADE, J.)