JUDGMENT - A.M. KHANWILKAR, J.:---By this writ petition, the petitioner, Municipal Council has challenged the order dated 16-11-1987 passed by the Sub Divisional Officer, Washim whereby the special assessment was made in respect of the lands held by the Municipal Council. 2. The Sub Divisional Officer, Washim issued show cause notice calling upon the petitioner Municipal Council to remain present in his office on 26-10-1987 indicating that the special assessment to the extent of 100% being Rs. 1,25,704.15 would be levied in respect of the lands held by the Municipal Council. The said show cause notice does not indicate any reasons for taking such an action. Nevertheless, in response to the said show cause notice, the petitioner submitted reply to the Sub Divisional Officer. In the said reply, it was specifically pleaded that the lands held by the Municipal Council were exempted from the levy of special assessment no additional tax or cess, as suggested in the show cause notice, could be levied. In other words, the petitioner disputed its liability to pay any amount towards special assessment on the ground that the lands held by the petitioner were used for public purpose such as garden, weekly market and public institute and the petitioner Municipal Council had no income therefrom. The stand taken by the petitioner was in effect that the lands were exempted from assessment in view of section 7(b) of the Maharashtra Education and Employment Guarantee (Cess) Act, 1962. Relevant provision of section 7(b) of the said Act is extracted hereunder : "7. The following lands and buildings shall be exempted from payment of the tax on lands and buildings, that is to say :--- (a) lands and buildings vesting in the Central Government; (b) lands and buildings vesting in the State Government or belonging to a municipality, a Zilla Parishad or Cantonment Board and used exclusively for public purposes, and not used or intended to be used for purposes or profit; ........... ............" 3. The Sub Divisional Officer, without adverting to the stand taken by the petitioner, proceeded to pass the impugned order dated 16-11-1987 and levied 100% special assessment being Rs. 9669. 55 with effect from the assessment year 1975-76. By the said order, the Sub Divisional Officer further directed the petitioner Municipal Council to pay a sum of Rs. ............" 3. The Sub Divisional Officer, without adverting to the stand taken by the petitioner, proceeded to pass the impugned order dated 16-11-1987 and levied 100% special assessment being Rs. 9669. 55 with effect from the assessment year 1975-76. By the said order, the Sub Divisional Officer further directed the petitioner Municipal Council to pay a sum of Rs. 1,16,034.60 being arrears from assessment year 1975-76 till 1986-87 and for the future current assessment year 1987-88, a further amount of Rs. 9669.55. 4. As aforesaid, the notice does not indicate any reason, and inspite of the stand taken by the petitioner, the impugned order makes no reference to the contention that the lands were exempted. The assessment of the lands owned by the Municipal Council has been done under the Maharashtra Increase of Land Revenue and Special Assessment Act, 1974 in terms of the Government Circular dated 6-8-1982, obviously overlooking that the relevant provisions have no application to lands owned by the Municipal Council unless it was shown that the lands were not used or intended to be used for private purposes or profit. Admittedly, no such enquiry has been undertaken by the authorities and the record does not indicate that it has been done. As such, the impugned order, which proceeds on the assumption that the lands were being used by the Municipal Council for profits, is wholly unsustainable in law. In the circumstances, the writ petition deserves to be allowed and the impugned order passed by the Sub Divisional Officer, dated 16-11-1998 is quashed and set aside. 5. Accordingly, the writ petition is allowed with costs. Rule made absolute. Parties to act on the copy of this order, duly authenticated by the Court Sheristedar. Petition allowed. -----