1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR WRIT PETITION No. 3464/2010. Sau. Manda Dinesh Gulhane .vrs. The Returning Officer for village Panchayat and another. With WRIT PETITION No. 3465/2010. Sau. Pushpa Sitaram Lokhande .vrs. The Returning Officer for village Panchayat and another. With WRIT PETITION No. 3467/2010. Dinesh Ashokrao Gulhane .vrs. The Returning Officer for village Panchayat and another. Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : B.P. DHARMADHIKARI, J. DATED : AUGUST 02, 2010. Heard Shri F.T. Mirza, learned counsel for petitioner, Ms. A.S. Tahalye, learned Counsel for Respondent no.2 and learned A.G.P. for respondent no.1. Shri Mirza, learned Counsel has argued that the alleged arrears on account of water charges are not paid to the Cooperative Society and nomination papers of these petitioners have been rejected. By pointing out definition of Tax under Bombay Village Panchayat Act together with its Section 124, he argues that the alleged non payment is totally irrelevant for the purpose of Gram Panchayat Elections. The reason given is erroneous and the Authority has exercised jurisdiction not available to it in the matter. 2 Learned A.G.P. and Ms. Athalye, learned Counsel for respective respondents point out that the arrears are not in dispute. They also contend that out of the arrears payable to the society, part of it is received by the Zilla Parishad as dues of Zilla Parishad and provisions of Section 14[h] of the Act, also contemplate failure to pay amount of Zilla Parishad. Perusal of provisions of Section 14[1][h] of the Act shows that the failure to pay tax due to Panchayat or Zilla Parishad invites disqualification. Admittedly, in the present matters the amount has not been paid. I am therefore, not inclined to interfere in the matter in writ jurisdiction. All contentions of Shri Mirza, learned Counsel are kept open for adjudication before appropriate forum. With liberty to petitioners to take recourse of such forum, Writ Petitions are disposed of, with no order as to costs. JUDGE Rgd.