1 UNREPORTED IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD. WRIT PETITION NO.1331 OF 1994. Rangnath S/o Bhagwat Shirsat, Age 46 years, Occ.Service, R/o Amrut Co-operative Housing Society, Behind Borawake College, Shirampur, Taluka Shrirampur, District Ahmednagar. ... Petitioner. Versus 1. State of Maharashtra. 2. Municipal Corporation, Shrirampur through its Chief Officer, Shrirampur, Tq. Shrirampur,Dist. Ahmednagar. 3. The Sarpanch, Gram Panchayat Shirasgaon, }deleted vide Court's Taluka Shrirampur, }order dt.26.7.94. District Ahmednagar. ... Respondents. ... Mr.N.K.Kakade, advocate for the petitioner. Mr.V.D.Rakh, Asstt.Govt. Pleader for the State. Mr.N.D.Sonawane, advocate for the Respondent No. 2. Name of Respondent No.3 deleted vide Court's order dt.26.7.1994. ... 2 CORAM : B.R.GAVAI AND : S.V.GANGAPURWALA,JJ. Date : 10.06.2010. ORAL JUDGMENT (Per S.V.Gangapurwala,J.) 1. Vide the present petition, the petitioner seeks directions against the Respondent No.2 from imposing property tax on the property owned by the petitioner. 2. The petitioner claims to be the owner of the property bearing Gut No.136 corresponding old S.No.94 at village Shirasgaon. It is the case of the petitioner that the said property is not within the Municipal limits as such Municipal Council does not have any authority to impose any property tax on the said property. According to him, even the Gram Panchayat claims the amount of property tax. The petitioner relies on the copy of his sale deed and also a notification dated 29.10.2002, by virtue of which the property which was proposed to be included in the Municipal limits in the year 1993 came to be withdrawn. 3 3. Mr.Sonawane, appearing for the Respondent No.2 contends that in the year 1964 vide notification dated April 27, 1964 the said property came to be included within the Municipal limits. It is not disputed that the corresponding survey number of the present Gat No.136 is S.No.94. Perusal of the said notification of April 1964, it is manifest that the said S.No.94 present Gut No.136 has been included within the Municipal limits. 4. In view of the fact that the said property by notification is included within the Municipal limits of Shrirampur, the Respondent No.2 would have authority to impose tax on the property owned by the petitioner i.e. Gat No.136 at village Shirasgaon. The notification dt. 29.10.2002 cancels the notification of the year 1993 by virtue of which additional area was included within the Municipal limits. Gut No. 136, i.e. S.No.94 of Shirasgaon was included within Municipal limits by virtue of Notification dated April 27,1964. The said Notification is unaffected by 2002 Notification. 4 5. In view of the above, we hold that the Respondent No.2 is entitled to impose property tax on the property owned by petitioner i.e. Gut No.136 at village Shirasgaon. 6. In light of the above, the Writ Petition is devoid of any merit and is hereby dismissed. However, there shall be no order as to costs. (S.V.GANGAPURWALA,J.) (B.R.GAVAI,J.) asp/office/wp133194