1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE, BENCH AT AURANGABAD WRIT PETITION NO. 2757 OF 1994 Yawal Taluka Sahakari Phal Vikri Society Ltd., Yawal, Tq. Yawal, Dist. Jalgaon, Through its Chairman, Mr. Premchand Venkatrao Patil, Age 50 yrs., Occu. Agri., R/o. Yawal, Tq. Yawal, Dist. Jalgaon. ....Petitioner. Versus 1. The Tahsildar, Yawal, Tq. Yawal, Dist. Jalgaon. 2. Circle Officer, Yawal, Tq. Yawal, Dist. Jalgaon. 3. The State of Maharashtra ....Respondents. Shri. P.R. Patil, Advocate for petitioner. Shri. K.M. Suryawanshi, A.G.P. for respondent No. 3. CORAM : R.K. DESHPANDE, J. DATE : 9th July, 2010. ORAL JUDGMENT: 1. This writ petition challenges the order dated 26.11.1993 passed by the Tahsildar, Yawal, asking the petitioner to pay an amount of Rs. 13,222.80 ps. and an amount of RS. 12,947.20 ps. from the year 1979-80 2 onwards i.e. for 14 years as non-agricultural assessment. 2. Shri. Patil, the learned counsel appearing for the petitioner has urged that the power to fix the non agricultural assessment is conferred upon the Collector under section 68 of the Maharashtra Land Revenue Code, 1966. While fixing the amount of non agricultural assessment, the procedure as contemplated under Rule 12 and onwards of the Maharashtra Land Revenue ( Conversion of Use of Land and and Non- Agricultural Assessment) Rule, 1969 is required to be followed. According to him, the order dated 26.11.1993 has been passed by the Tahsildar, Yawal, who is not competent to determine the non-agricultural assessment under section 68 and further that the procedure as contemplated by Rule 12 and onwards of the aforesaid Rules has not been followed. He further submits that the petitioners were also not given any notice to show cause as to why the assessment done, should not be enhanced and the enhanced amount should not be recovered from the petitioner from 1979-80 onwards. 3. After going through the provisions of section 68, it is apparent that the power is vested with the Collector, who has to determine the non- agricultural assessment. Similarly, the provisions of the aforesaid Rules of 1969 are required to be followed, while determining the amount of non-agricultural assessment. The procedure laid down under the said Rules has not been followed. The petitioner has not been given show 3 cause notice. The petitioner has not been given any opportunity of being heard in the matter. Hence, for all these reasons, the order dated 26.11.1993, impugned in this writ petition is liable to be quashed and set aside. 4. In the result, the instant writ petition succeeds. The order dated 26.11.1993 passed by Tahsildar, Yawal is hereby quashed and set aside. It shall, however, be open for the competent authority to make fresh assessment, if permissible in law, after following the due procedure and giving an opportunity of being heard to the petitioner. Writ petition is allowed. Rule is made absolute in aforesaid terms. No order as to costs. [ R.K. DESHPANDE, J. ] ssc/wp2757.94