1 WP NO.4072/02 lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 4072 OF 2002 Shri Krishnaji Anant Modak & Anr. : Petitioners Versus The State of Maharashtra and ors. : Respondents. Ms.Swati Gautam i/by Mr. W W Waishampayan for the Petitioners. Mr. V S Gokhale, AGP, for Respondent No.1. Mr. P P Chavan for Respondent Nos.2 and 3. CORAM : P B MAJMUDAR & R M SAVANT, JJ. DATE : 06th August 2010 P.C. 1 The above Writ Petition has been restored pursuant to the order passed in Civil Application No.2087 of 2010 today. The Petition is being heard immediately as the learned counsel for the parties are agreeable to the same. 2 By the above Petition the Petitioners seek quashing and setting aside the assessment levied by the Respondents on the house properties of village Panchanadi, Taluka Dapoli, District Ratnagiri for the year 1993­94 and also seek a declaration that the Respondents are not entitled to re­assess the rateable value of the aforesaid house properties, if the same are once assessed prior to or for the year 1992­93 unless there is proved evidence on record about additions and/or re­construction resulting into use of additional floor space to any house property justifying such revision. 3 The said assessment in respect of the house properties in question was sought to be revised on account of the Circular dated 28.12.1993 issued by the B.D.O. 2 WP NO.4072/02 Gram­panchayat, Dapoli. The said circular inter alia provides the manner in which the assessment is to be levied on various types of structures. It appears that acting pursuant to the said circular dated 28.12.1993 the Gram­panchayat in question revised the assessment based on the said circular. It appears that the Panchayat Samittee passed final assessment order dated 23/03/1997 in respect of the structures with which the Petitioners are concerned. 4 Aggrieved by the said assessment, it appears that the Petitioners filed an appeal bearing Appeal No.367 of 1998 before the Standing Committee of the Zilla Parishad, Ratnagiri which appeal has been dismissed by order dated 25/4/2000. It is required to be noted that the order dated 23/10/1997 as well as the order dated 25/4/2000 passed by the Standing Committee of the Zilla Parishad have not been annexed to the above Petition. A copy of the order passed by the Standing Committee Zilla Parishad was tendered across the Bar by the learned counsel for the Petitioner. However, the copy of the order dated 23/10/1997 was not made available by the learned counsel for the Petitioner. 5 A reading of the order passed by the Standing Committee of the Zilla Parishad discloses that the Standing Committee has rejected the said appeal and confirmed the order dated 23/10/1997 passed by the Sabhapati, Panchayat Samittee, Dapoli. In the absence of the order dated 23/10/1997, we are not in a position to ascertain as to what weighed with the Panchayat Samittee, Dapoli whilst passing the order dated 23/10/1997. In our view, therefore, since the orders, which are relevant, have not been annexed to the Petition, we are not in a position to adjudicate upon the controversy. We are therefore required to dismiss the Petition on the said ground. 3 WP NO.4072/02 6 We are also informed by the learned counsel appearing for the Respondent Nos.2 and 3 that the assessment which is the subject matter of the above Petition is of the year 1993­94. Thereafter number of assessments have taken place pursuant to which the Petitioners have been paying house tax. In so far as assesment for the year 1993­94 is concerned, it is only the Petitioner No.2 who filed the proceedings before the lower authorities. However, the Petitioner No.1 has acquiesced in the said order and thereby has accepted the said order. In our view, for the reasons earlier stated as also for the reasons stated herein above, the above Petition is required to be dismissed and is accordingly dismissed. Rule discharged. [R.M.SAVANT, J] [P.B.MAJMUDAR, J]