1. Heard Mr.K.M. Patel, learned Senior counsel appearing with Ms.P.P. Vasavada, learned counsel for the petitioners.
2. Rule returnable on 26.07.2012. Mr.H.S. Munshaw, learned counsel waives service of Rule for respondent Nos.1 and 2 and Ms.Asmita Patel, learned A.G.P. waives service of Rule for respondent No.3. Direct service is permitted.
3. Considering the issue involved in the present petition, the respondents are directed to file their affidavit on or before 16.07.2012. Rejoinder, if any, shall be filed by 19.07.2012. Recovery, if any, shall be subject to further orders of this Court. However, respondent No.1-Panchayat shall place the said amount so recovered by the petitioners in a separate bank account and shall not utilize the same for any purpose till final disposal of this petition. It is hoped that the petitioners, being Educational Institution, the respondents shall endeavour not to recover the tax amount by any coercive method. It is also expected that the petitioners shall deposit the remaining amount of tax, if demanded by respondent No.1, subject to aforesaid condition.
(R.M.CHHAYA, J.) Hitesh Top