/ 1/ IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2922 OF 2004 Municipal Corporation of Ulhasnagar ...Petitioner V/s. The State of Maharashtra and Ors. ...Respondents Mr.C.J. Sawant with Mr.V.D. Patil for Petitioner. Ms.S.S. Bhende, AGP for the Respondents. CORAM : D.K. DESHMUKH & V.M. KANADE, JJ. DATED : 19th MARCH, 2008 P.C.:- 1. By this petition, the Petitioner which is a Statutory Corporation and local authority challenges the notice issued by the Tahsildar, Ulhasnagar dated 06/03/2004 asking the Corporation to deposit Education Cess and Employment Guarantee Cess in excess of Rs.10 crores. According to the notice of the Tahsildar, though this amount has been recovered by the Corporation from the property owners on behalf of the Government, it has / 2/ not been made over to the Government. After receiving notice, it appears that, the Corporation submitted its reply dated 12/3/2004 stating therein that whatever amount has been recovered by the Corporation from the property owners on behalf of the State Government as Education Cess and Employment Guarantee Cess, has been made over to the Government. The Tahsildar, without deciding objection raised by the Corporation, it appears, issued an order on 15/03/2004 for recovery of the amount. 2. The learned counsel appearing on behalf of the State Government submitted that though the Corporation claims that they have made over whatever amount recovered by them from the property owners, to the Government, they have not produced any proof. In our opinion, if the Corporation has not produced any documents in support of its claim that it has made over to the Government whatever amount recovered by them, then the Tahsildar should have directed them to produce documents and thereafter, made an order. In the affidavit filed on behalf of the Government, a stand has been taken that what is challenged by the Petitioner is only a notice and therefore, the Petitioner has a remedy open under the Maharashtra Land Revenue Code. In our opinion, considering that the Petitioner is a local authority and the Respondent is the State Government / 3/ and in view of the stand taken by the Corporation, following order would meet the ends of justice:- 1. Within a period of three weeks from today, the Petitioner/Corporation shall submit before the Tahsildar all the documents on which it relies in support of its claim that whatever amount of Education Cess and Employment Guarantee Cess they have recovered from the property owner, has been made over to the State Government. 2. The Tahsildar shall thereafter, grant an opportunity of being heard to the Corporation and make a speaking order and the Tahsildar shall be at liberty to proceed further to make recovery pursuant to the speaking order that he makes. 3. Till the Tahsildar makes a fresh order as directed by this Court, interim order passed / 4/ by this Court, which is presently operating, shall continue to operate. 3. Rule is made absolute accordingly. No order as to costs. ( D.K. DESHMUKH, J.) (V.M. KANADE, J.)