IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION CIVIL CIVIL CIVIL WRIT PETITION NO. 5084 OF 2007 WRIT PETITION NO. 5084 OF 2007 WRIT PETITION NO. 5084 OF 2007 1. Indian Petrochemicals Corpn. Ltd. ] and ors. ] .. Petitioners Versus 1. State of Maharashtra & 5 ors. ] .. Respondents Ms. Alpana Ghone i/b M/s.A.S. Dayal for the petitioners. Mr. Vinay Sonpal, AGP, for the respondents. CORAM: S.B. MHASE & A.A. KUMBHAKONI, JJ. DATED: 30TH APRIL, 2008 P.C. : 1. Heard learned counsel. 2. The tax charged under Section 124 of the Bombay Village Panchayats Act, 1958, is challenged by the petitioners on the ground that the procedural requirements of Section 124 for imposition of tax have not been followed. 3. Sub-section (5) of Section 124 of the said Act lays down that any person aggrieved by the assessment, levy or imposition of any tax or fee may appeal to the : 2 : Panchayat Samiti. Further, an appeal against the order of the Panchayat Samiti shall lie to the Standing Committee whose decision shall be final. The first appeal shall be made within a period of thirty days from the presentation of the bill complained of and further appeal within thirty days from which the Panchayat Samiti decides the said appeal. Thus, sub-section (5) provides two appeals against the assessment and imposition of tax under section 124. 4. Even if the case of the petitioners is considered under section 125, the petitioners can follow the remedies available under section 125 by approaching appropriate forums. 5. In view of what is stated above, we refrain ourselves from entertaining the petition and it is hereby rejected. Sd/- Sd/- [A.A. [A.A. [A.A. KUMBHAKONI, J.] KUMBHAKONI, J.] KUMBHAKONI, J.] [S.B. [S.B. [S.B. MHASE, J.] MHASE, J.] MHASE, J.]