JUDGMENT 1. - The matter has come up on application under Article 226 (3) of the Constitution of India for vacating the interim order dated 3-12-2010. 2. With the consent of learned counsel for the parties, the matter has been heard finally. 3. Learned counsel for the petitioner submits that the tax levied by the Gram Panchayat Nari, Tehsil Chirawa District Jhunjhunu on excavation of Stone, Morum Bajri, Dabora etc. is wholly unauthorised and without jurisdiction, inasmuch as under Section 65 of the Rajasthan Panchayati Raj Act, 1994 (herein after 'the 1994 Act'), tax may be levied by the Panchayat on transaction as have been detailed therein. It has been submitted that neither of the clauses of Section 65 of the 1994 Act, commencing from (a) through (g) tax allow for levy of tax by the Panchayats on the excavation/ mining of stones including masonry "Morum", "Bajri", "Dabora" and other minerals by the Panchayats. 4. Learned counsel for respondent in reply would submit that tax in issue has been levied by the Gram Panchayat on the basis of a meeting of the Gram Sabha held on 16-3-2010 for the welfare of the Gram Panchayat from the income so generated. 5. Having heard learned counsel for the parties and perused the material available on record, I am of the view that the arguments of learned counsel for respondent has no legs to stand on. Tax is a compulsory exaction for general public and it is trite that tax can only be levied under authority of law. Article 265 of the Constitution of India provides that no tax shall be levied or collected except by the Authority of law. The law with regard to the taxing powers of the Panchayats is encapsulated under Section 65 of the 1994 Act. Section 65 of the 1994 Act reads thus:- 65. Article 265 of the Constitution of India provides that no tax shall be levied or collected except by the Authority of law. The law with regard to the taxing powers of the Panchayats is encapsulated under Section 65 of the 1994 Act. Section 65 of the 1994 Act reads thus:- 65. Taxes which may be imposed by a Panchayat: (1) Subject to the rules and any orders by State Government in this behalf, a Panchayat may impose one or more of the following taxes, namely:- (a) a tax on buildings owned by persons not exceeding such rate as may be prescribed; (b) an octroi on animals or goods brought within the Panchayat Circle for consumption or use therein; (c) vehicle tax except on those vehicle which are used for the purpose of cultivation; (d) pilgrim tax; (e) a tax for arranging the supply of drinking water within the Panchayat Circle; (f) a tax on commercial crops; (g) any other tax which the State Legislature has, under the Constitution, power to impose in the State and which has been sanctioned by the Government. (2) The taxes under sub-section (1) shall be imposed, assessed and raised in such manner and paid or realised at such times, as may be prescribed. (3) The State Government may, by notification in the Official Gazette, require any Panchayat to impose, subject to the provisions of sub-section (2), any of the taxes specified in sub-section (1) from such date at such rates, as may be specified in the notification. (3) The State Government may, by notification in the Official Gazette, require any Panchayat to impose, subject to the provisions of sub-section (2), any of the taxes specified in sub-section (1) from such date at such rates, as may be specified in the notification. (4) While any notification under sub-section (3) is in force, the Panchayat shall proceed to impose the tax or taxes therein specified, as if a resolution of the Panchayat had been passed for the imposition thereof and it shall not be lawful for it to abandon, modify or abolish any tax so imposed: Provided that the State Government may at any time cancel any such requisition or modify it in any respect: Provided further that when any tax has been imposed upon the requisition of the State Government under sub-section (3), any other tax of like nature previously imposed by the Panchayat without such requisition shall cease to be levied and realised from the date from which the tax imposed upon the said requisition is to be levied and realised: Provided further that the tax under clause (c) of sub-section (1) shall not be levied on a motor vehicle as defined in the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) or any other mechanically propelled vehicle. Explanation: For the purpose of this Section "Commercial Crops" are chillies, cotton, mustard, sugarcane, zeera and ground-nut. 6. The language of Section 65 of the 1994 Act is restrictive and limits power of taxation strictly to clauses (a) to (g) of sub-section (1) of Section 65 of the 1994 Act. A bare look at the aforesaid clauses empowering the Panchayat to levy tax within its jurisdiction indicates that the Panchayat has no power to levy tax on the excavation of minerals, and even with reference to clause (g) of sub-section 1 of Section 65 of the 1994 Act, such power cannot be read to have been conferred on the Panchayat, as it is not the case of respondent Panchayat that the State Government has sanctioned levy of tax by the Panchayat on excavation of minerals. Reference can be had to the judgment of Hon'ble the Supreme Court in Consumer Online Foundation v. Union of India, (2011) 5 SCC 360 , wherein the Hon'ble Supreme Court has reiterated the fundamental and universal principle as earlier enunciated in the case of CIT v. Mcdowell and Co. Reference can be had to the judgment of Hon'ble the Supreme Court in Consumer Online Foundation v. Union of India, (2011) 5 SCC 360 , wherein the Hon'ble Supreme Court has reiterated the fundamental and universal principle as earlier enunciated in the case of CIT v. Mcdowell and Co. Ltd., (2009) 10 SCC 755 that the power to levy tax, duty, cess or fee can be exercised only under the law authorising such levy. In the absence of authority, no tax can be levied. The respondent Panchayat thus could not levy any tax on the excavation of minerals within its jurisdiction. 7. Consequently, the writ petition is allowed. The impugned order dated 16-3-2010 passed by the Sub Divisional Officer Chirawa holding that the Gram Panchayat by passing a resolution in its Gram Sabha for the purpose of enhancing its income can levy any tax without limitation on its power under Section 65 of the 1994 Act is hereby quashed and set aside. It is declared that Gram Panchayat cannot levy tax on excavation of minerals in its jurisdiction without a proper notification by the State Government under clause (g) of Section 65 of the 1994 Act. 8. The stay application and misc. application also stand disposed of.Writ petition allowed - Order of Sdo Quashed. *******