(Per : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. At the outset, learned counsel for the petitioners stated that the municipal assessment and the bills raised on the basis of such assessment which are subject matter of challenge in this petition have also been challenged by the concerned individuals in separate appeals filed before the learned Judicial Magistrate, First Class, at Palitana under section 138 of the Gujarat Municipalities Act.
2. In that view of the matter, it would not be open for the petitioners to pursue two parallel remedies. Counsel for the petitioner, therefore, sought permission to withdraw the petition to enable the concerned appellants to press the appeals before the said court. Permission granted. Counsel for the petitioners submitted that taxes as per the previous assessment have been paid. In that view of the matter, it is clarified that pending final disposal of such appeals, there shall be no further recovery arising out of the impugned assessment and demand notices.
3. We further clarify that before the learned Magistrate, all contentions of both sides are kept open. The learned Magistrate shall decide the appeals in accordance with the law on the basis of materials that may be brought on record without being influenced by anything stated in this order or any interim order passed in this petition earlier and in particular the fact that interim protection was granted to the petitioners which is being continued since we are inclined to continue such protection primarily on the ground that same has enured since 2004.
4. The learned Magistrate may attempt to dispose of the appeal expeditiously and preferably within six months from the date of receipt of a copy of this order. The petitioner/appellants shall cooperate in early disposal of the appeals and shall not take undue adjournments.
5. With the above observations, the petition is disposed of. Rule is discharged.
Direct service.
(Akil Kureshi, J.) (Harsha Devani, J.) (vjn) Top