CW-1598/93-Abu Hotel Association, Mount Abu Vs. Municipal Board, Mount Abu & Anr. Judgment dt.3.12.09 1/2 S.B. CIIVIL WRIT PETITION NO.1598/1993 Abu Hotel Association, Mount Abu Vs. Municipal Board, Mount Abu & Anr. Date of order : 3rd December, 2009 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. Vivek Shrimali for the petitioner. Mr. Yeshwant Mehta ) for the respondents. Mr. B.S. Chauhan ) ------- 1. Learned counsel for the petitioner submits that in this old matter, the respondent Municipal Board, Mount Abu is not recovering any General Sanitary Cess under the provisions of Bombay District Municipal Act, 1901 which is under challenge in the present writ petition at the instance of the Abu Hotel Association, Mount Abu for last 10 – 12 years. 2. It appears that either the said old law of Bombay Municipalities Act has since not been applied to the petitioners, members of Mount Abu Hotel Association after enactment of Rajasthan Municipalities Act, 1959 as the learned counsel for the petitioner informed that for the last 10 to 12 years no such General Sanitary Cess is being recovered by the respondent- Municipal Board, Mount Abu from the petitioners. He also submits that to his CW-1598/93-Abu Hotel Association, Mount Abu Vs. Municipal Board, Mount Abu & Anr. Judgment dt.3.12.09 2/2 knowledge at any other place in Rajasthan also no such cess is being recovered by the respondent Municipal Council or Municipal Board. 3. Learned counsel for the respondent is not in a position to dispute the factual aspect of the matter. 4. In view of this, this Court is of the opinion that the challenge to the said levy under old enactment of Bombay District Municipal Act, 1901 in the present writ petition for imposition of general sanitary cess on the hotel situated in Mount Abu within the State of Rajasthan has since become infructuous. 5. Therefore, this writ petition is dismissed at this stage as having become infructuous with liberty to the petitioner-association to approach this Court by way of fresh writ petition, in case the respondent Municipal Board / Council, Mount Abu insists upon recovery of such general sanitary cess for the arrears thereof or continuous levy thereof. No order as to costs. [ DR. VINEET KOTHARI ], J. item No.24 babulal/