1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR WRIT PETITION NO. 2846/2009 Nobel Grain India Pvt. Ltd. ….versus... Zilla Parishad, Akola and others Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : B.P. DHARMADHIKARI, J. DATED : JANUARY 21, 2010. Heard Shri C.A. Joshi, learned counsel for petitioner, Shri A.P. Tathod, learned counsel for respondent no.1[i] and [ii], Shri S.D. Chopde, learned Counsel for respondent no.3 and learned A.G.P. for respondent no.2. The matter is for final disposal at the stage of admission and accordingly has been take up in order matters. After hearing the parties, it has transpired that the Appellate Authority namely Panchayat Samiti, Akola while passing the impugned order dated 26.04.2007 has not heard the respondent no.4 Gram Panchayat. In order to find out what the nature of dispute, I have heard the respective counsel on merits of the Appellate order. The question involved is of clarification of structure raised by the petitioners and rate applicable thereto, in terms of the provisions of Maharashtra Village Panchayat, Taxes 2 and Fees Rules, 1960. Petitioner claims that as it is not having a concrete slab, lesser rate is applicable to it. While according to the Gram Panchayat, as it is covered by explanation [2] read with explanation [4] of Schedule appended to Rule 20 of those Rules, it is covered by Item 4 i.e. new R.C.C. Type house. The issue needs to be looked into after giving opportunity of hearing to both the sides. Admittedly, respondent no.4 did not get that authority before the Appellate Authority. Respondent no.4 has demanded total amount of 17,09,920/- for tax for the period from 2005- 07, those bills are in dispute in the appeal. The petitioners have already deposited amount of Rs. 3 lakhs to show their bonafides. In the interest of justice, the petitioners shall deposit balance amount so as to make total amount of deposit to Rs.10 Lakhs. The said amount be deposited within 4 weeks from today. After the said amount is so deposited, the Appellate Authority shall thereafter, proceed to decide the appeal as early as possible and in any case by 25.03.2010. The amount in deposit shall be allowed to be withdrawn by respondent no.4 without prejudice to the rights of petitioners/appellants in the matter. The order dated 26.04.2007 impugned in the Writ Petition passed by the Appellate Authority, Panchayat Samiti, Akola is quashed and set aside. Writ Petition is allowed. Rule accordingly. No cost. JUDGE Rgd.