M. B. SHAH, J. ( 1 ) THE petitioner Vyara Agricultural Produce Market Committee has filed this Special Civil Application against the judgment and order dated 8/12/1978 passed by the Additional Commissioner Gujarat State Gandhinagar in Revision Application No. 182/77 under sec. 305 of the Gujarat Panchayats Act 1961 holding that the petitioner is not entitled to have exemption from tax levied by the Vyara Nagar Panchayat Vyara-respondent No. 1. ( 2 ) THE petitioner-Market Committee was paying tax to the Nagar Panchayat in respect of its buildings and lands as the market yard was within the limits of Vyara Nagar Panchayat. It is the contention of the petitioner that Vyara Nagar Panchayat failed to give facility of public lights within the market yard. Thereafter when the Nagar Panchayat issued bills for taxes for buildings and lands of the petitioner Market Committee the petitioner refused to pay the taxes entered into correspondence with the authorities. ( 3 ) THE Chairman of the Nagar Panchayat thereafter issues a warrant on 20/04/1977 for attachment of the property of the Market Committee for recovery of tax amounting to Rs. 705. 35 P. and Rs. 55/- as cost of notice of demand. Some property of the petitioner was attached. The petitioner thereupon filed an appeal before the District Panchayat which was numbered as Appeal No. 13/77. The Appellate Committee of the District Panchayat Surat by its order dated 13/07/1977 allowed the said appeal and held that under rule 7 of the Gujarat Gram and Nagar Panchayats Taxes and Fees Rules 1964 the buildings of the petitioner Market Committee were exempt from taxation and. therefore the Nagar Panchayat was directed to refund the tax recovered the petitioner Market Committee. Against the said orders respondent No. 1 Vyara Nagar Panchayat preferred a revision application before the Development Commissioner Gujarat State. After considering rule 7 (2) and sec. 10 (2) of the Gujarat Agricultural Produce Markets Act the Additional Development Commissioner held that the Agricultural Produce Market Committee was not entitled to have exemption as it is not a local authority as defined under rule 2 (c) of the Gujarat Gram and Nagar Panchayats Taxes and Fees Rules. 1964. After considering rule 7 (2) and sec. 10 (2) of the Gujarat Agricultural Produce Markets Act the Additional Development Commissioner held that the Agricultural Produce Market Committee was not entitled to have exemption as it is not a local authority as defined under rule 2 (c) of the Gujarat Gram and Nagar Panchayats Taxes and Fees Rules. 1964. ( 4 ) THEREFORE, the question which requires decision in this case is whether the petitioner Vyara Agricultural Produce Market Committee is entitled to claim exemption under rule 7 (2) of the Gujarat Gram and Nagar Panchayats Taxes and Fees Rules 1964 The said rule is set out below:"7 The following buildings and lands shall be exempted from the levy of tax under sub-rule (1) namely: (A) buildings and lands belonging to a local authority and used or intended to be used solely for a public purpose and not used or intended to be used for purposes of profit; (B) (1) buildings and lands belonging to- (i) the Gujarat State Road Transport Corporation and (ii) the Gujarat State Electricity Board; (2) buildings and lands belonging to say other statutory corporation used or intended to be used solely for a public purpose and not used or intended to be used for purposes of profit; (C) buildings and lands belonging to Government whether or not used or intended to be used for purpose of profit; (D) buildings and lands used solely for religious education or charitable purpose; (E) buildings and lands the capital value of which is less than rupees 100/- or annual letting value of which is not more than Rs. 6. 6. 00; (F) buildings and lands belonging to a Ruler of Indian State as denied ill clause (22) of article 366 of the Constitution not used or intended to be used for purposes of profit situated within the limits of the gram or nagar which formed part of such Indian State immediately before the date on which any covenant or referred to in clause (1) of article 291 of the Constitution was entered by such Ruler and in respect of which exemption from a tax on houses and lands was enjoyed by such Ruler immediately before the aforesaid date; (G) buildings and lands belonging to a member of the personnel of the United (i) house sites set apart for landless agricultural workers; States Technical Co-operation Mission not used for intended to be used for purposes of profit; (H) buildings and lands selected for development under village housing projects scheme;sub-RULE (2) gives an exhaustive list giving exemption to buildings and lands owned by various bodies. Sub-rule (2) (a) states that buildings and lands belonging to a local authority and used or intended to be used solely for a public purpose and not used on intended to be used for purposes of profit shall be exempted from the levy of tax under sub-rule (1 ). Therefore. for getting exemption for buildings and lands it must be (1) of local authority (2) it must be used or intended to he used solely for a public purposes and (3) not used or intended to he used for purposes of profit. Now in this case it is the contention of the Nagar Panchayat that the petitioner is not a local authority said secondly the buildings and lands are not used for the public purpose but they are used for purposes of profit. Now in this case it is the contention of the Nagar Panchayat that the petitioner is not a local authority said secondly the buildings and lands are not used for the public purpose but they are used for purposes of profit. ( 5 ) RULE 2 (c) defines the word local authority as under:"2 (c) Local authority means- (1) a Corporation constituted under the Bombay Provincial Municipal Corporation Act 1949 (2) a Municipal constituted under - (I) the Bombay Municipal Boroughs Act 1925 (Bombay XVIII of 1925) (II) the Bombay Municipal Boroughs Act 1925 (Bombay XVIII of 1925) as adapted and applied to the Saurashtra area and as extended to the Kutch area or the State of Gujarat (III) the Bombay District Municipal Act 1901 (Bombay III of 1901); (IV) the Bombay Municipal Act 1901 (Bombay II of 1901) as adapted and applied to the Saurashtra area of the State of Gujarat or (V) any other corresponding law (3) a Cantonment Board constituted under the Cantonments Act 1924 (II of 1924); (4) a taluka panchayat or a district panchayat constituted under the Gujarat Panchayats Act 1961 (Gujarat VI of 1962);from this definition it is clear that the Agricultural Produce Market Committee is not included within the definition of local authority. The definition prescribed in this rule nowhere states that the word local authority would mean local authority as defined in sec. 3 (26) of the Bombay General Clauses Act. 1904. The definition of local authority is restricted by the rules only to the authorities which are specified in this rule. Therefore it cannot be said that an extended meaning should be given to the word local authority as defiled under sec. 3 (26) the Bombay General Clauses Act. ( 6 ) SEC. 10 (2) of the Gujarat Agricultural Produce Markets Act in terms states that a Market Committee shall be deemed to be a local authority within the meaning of clauses (26) of sec. 3 of the Bombay General Clauses Act 1904 But under the rules framed under the Panchayats Act for levying taxes and fees rule 2 (c) given precise meaning to the word local authority. 3 of the Bombay General Clauses Act 1904 But under the rules framed under the Panchayats Act for levying taxes and fees rule 2 (c) given precise meaning to the word local authority. As per the said definition only Municipal bodies constituted under different Acts Cantonment Board constituted under the Cantonments Act and taluka panchayats or district panchayats constituted under the Gujarat Panchayats Act would be included Therefore even if the market committee constituted under the Gujarat Agricultural Produce Markets Act is deemed to be a local authority within the meaning of clause (26) of sec. 3 of the Bombay General Clauses Act 1904 yet it would not be a local authority for the purposes of taxes and fees levied under the Gujarat Gram and Nagar Panchayats Taxes and Fees Rules. Further an exhaustive list of the corporate bodies owning buildings and lands within the Gram or Nagar Panchayats under rule 7 (2) clearly indicates that the Legislature intended to give exemption only to those bodies specified in that rule. This rule nowhere states that for the purposes of taxes and fees the local authority would mean the local authority as defined under sec. 3 clause (26) of the Bombay General Clauses Act. Only a restricted meaning is given to the word local authority under rule 2 (c) of the Rules. Therefore no extended meaning can be given to the word local authority meaning there by that it would include all other bodies which would be a local authority within the meaning of clause (26) of sec. 3 of the Bombay General Clauses Act. For the purposes of these Rules local authority would mean only those authorities which are included under the said rule. It is only Municipal bodies Cantonment Boards or taluka panchayat or district panchayat. ( 7 ) THE learned advocate for the petitioner further contended that under sec. 10 of the Gujarat Agricultural Produce Markets Act the petitioner is a corporation sole having a perpetual succession and a common seal and therefore. under rule 7 (2) the petitioner would be entitled to claim exemption as any other statutory Corporation which uses or intends to use solely for a public purpose and not uses or intends to use for the purposes of profit the buildings and lands belonging to it. There cannot be any doubt that the petitioner is a statutory Corporation. under rule 7 (2) the petitioner would be entitled to claim exemption as any other statutory Corporation which uses or intends to use solely for a public purpose and not uses or intends to use for the purposes of profit the buildings and lands belonging to it. There cannot be any doubt that the petitioner is a statutory Corporation. Sec. 10 (1) in terms provides that every market committee shall be a body corporate by such name as the Director may specify by notification in the Official Gazette and it shall have perpetual succession and a common seal. It can sue and be sued in its corporate name. Still however the question would be whether the buildings and lands belonging to the petitioner are used or intended to be used solely for a public purpose and not used or intended to be used for purposes of profit and this being a question of fact it cannot be considered in this petition which is filed under Article 227 against the judgment and order passed by the Additional Development Commissioner. The Additional Development Commissioner had not decided whether the buildings and lands belonging to the petitioner are used or intended to be used solely for a public purpose and are not used or intended to be used for purposes of profit. As this question is left open and as it was not raised before the District Development Officer that the petitioner is a Corporation which is entitled to claim exemption under rule 7 (2) (b) (2) it would be in the interest of justice to direct the District Development Officer to decide the matter afresh after giving all opportunity to the petitioner and to the Panchayat to lead necessary evidence on the question whether the buildings and lands belonging to the petitioner are used or intended to be used solely for a public purpose and are not used or intended to be used for purposes of profit. ( 8 ) IN the result the petition is partly allowed. The judgment and order at Annexure B passed by the Additional Development Commissioner and also the order at Annexure A passed by the Appeal Committee District Panchayat Surat are quashed and set aside and the matter is remanded back to the Appeal Committee District Panchayat Surat for its fresh decision in accordance with law in the light of the observations made above. As the matter is a very old one the Appeal Committee District Panchayat Surat is directed to decide the matter as far as possible within three months from the receipt of the writ of this Court. Rule made absolute to the aforesaid extent. There will be no order as to costs. Petition partly allowed. .