ORDER : 1. Heard. Whether a Gram Panchayat is required to demand and collect the tax on property in four quarterly instalments beginning from the 1st of April, 1st of July, 1st of October and 1st of January even if the tax is leviable on such property on the 1st of April of the relevant year, is the question involved in this reference. 2. The writ petition was filed by the Member of Panchayat Samiti, Korapana against the order of the Divisional Commissioner, Nagpur disqualifying him from holding the office of the Member, Panchayat Samiti under section 16(1)(k) of the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961, on his failure to pay the tax to the Gram Panchayat within a period of six months from the demand. In the facts of the case, the tax bill for the year 2008-09 was served on the petitioner on 1-9-2008 and since the tax was not paid as per the demand till 2nd of March, 2009, the Divisional Commissioner disqualified the petitioner under section 16(1)(k) of the Act. At the time of admission of the writ petition, the petitioner’s counsel had relied on the judgment in the case of Angha Ajit Bhatkar vs. State of Maharashtra, reported in 2006 (6) Mh.L.J. 13 to canvas that the demand notice issued by the Gram Panchayat was not proper, inasmuch as the tax was payable in four quarterly instalments and the instalments would be due on the 1st of April, 1st of July, 1st of October and 1st of January. It was canvassed by placing reliance on the judgment rendered by the learned Single Judge in the case of Angha Ajit Bhatkar vs. State of Maharashtra that it was necessary for the Gram Panchayat to split the bill of demand into four parts clearly specifying as to what amount was payable towards tax for each of the quarters beginning from the 1st of April, 1st of July, 1st of October and 1st of January. On a reading of the provisions of Rule 8 of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960, the learned Single Judge had held in the judgment in the case of Angha Ajit Bhatkar vs. State of Maharashtra that the tax was payable in four quarterly instalments and the instalments would be due on the 1st of April, 1st of July, 1st of October and 1st of January. It was held in the said judgment by the learned Single Judge that ordinarily, a Panchayat would be required to issue four separate bills and demand the property tax in four quarterly instalments but it would also be possible to issue a single bill provided that the bill was split into four parts, clearly specifying what tax is payable for each of the quarters and the due date for payment of the tax for each quarter. 3. When the view expressed by the learned Single Judge in the case of Angha Ajit Bhatkar vs. State of Maharashtra was brought to the notice of the learned Single Judge hearing this writ petition, the learned Single Judge observed that the view of Angha Ajit Bhatkar vs. State of Maharashtra does not reflect the correct interpretation of the provisions of Rule 8 of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960. It was observed by the learned Single Judge while making the order of reference that tax was leviable for the entire year in view of the provisions of Rule 8 and the demand of the tax for a fraction of the year could be made only if the tax is leviable or comes into force on any date other than the 1st of April. It was observed in the order of reference that the question of issuing quarterly bills and demanding quarterly tax till the completion of the broken financial year would arise only when the tax is leviable, or comes into force on a date, other than the 1st of April. The learned Single Judge observed in the order of reference that the tax was not leviable in four quarterly instalments and the contingency of the tax coming into force on the 1st of July, 1st of October or 1st of January would arise only if the property was taxed for the first time during a particular part of the year. While clearly disagreeing with the view expressed by the learned Single Judge in the case of Angha Ajit Bhatkar, the following points have been framed in the order of reference:— (1) Whether the interpretation put on Rule 8 of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960 in the decision reported in 2006 (6) Mh.L.J. 13 is correct? While clearly disagreeing with the view expressed by the learned Single Judge in the case of Angha Ajit Bhatkar, the following points have been framed in the order of reference:— (1) Whether the interpretation put on Rule 8 of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960 in the decision reported in 2006 (6) Mh.L.J. 13 is correct? (2) Whether Rule 8 of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960 mandates that Gram Panchayats must demand and collect taxes on properties in four quarterly instalments even if tax is leviable on such property on the 1st of April of the relevant year? (3) Whether a Gram Panchayat would be required to demand and collect tax quarterly, only if such tax becomes leviable after the 1st of April, that is to say during, and not at the beginning, of financial year, and not if the tax is leviable on the 1st of April? 4. Shri Killor, the learned Counsel for the petitioner fairly submitted that when the matter was argued for admission, the learned Counsel had relied on the judgment in the case of Angha Ajit Bhatkar vs. State of Maharashtra as the said view was helpful to the case of the petitioner. It is submitted that the term of the office of the petitioner has come to an end during the pendency of the writ petition and as an officer of the Court, the learned Counsel would fairly submit that the view expressed by the learned Single Judge in the order of reference would be a correct exposition of the law and the provisions of Rule 8 of the Rules. It is submitted that the provisions of Rule 8 do not envisage the splitting of the tax bill into four quarters beginning from 1st of April, 1st of July, 1st of October and 1st of January. It is submitted that only if a house is assessed to tax for the first time during the midst of the year, the tax would be leviable from either the 1st of July, 1st of October or 1st of January. It is submitted that the opening words of Rule 8 clearly provide that the tax would be leviable for the year beginning on 1st of April and ending on 31st of March. 5. It is submitted that the opening words of Rule 8 clearly provide that the tax would be leviable for the year beginning on 1st of April and ending on 31st of March. 5. Shri N.H. Joshi, the learned Assistant Government Pleader appearing on behalf of the respondent No. 1 addressed the Court on similar lines. It is submitted that tax would be leviable for the entire year beginning from the 1st of April and ending on the 31st of March and it would not be necessary to split the tax bill into four quarters commencing from the 1st of April, 1st of July, 1st of October and 1st of January. It is submitted that only if the house property is assessed to tax for the first time during the year, for example on 20th of September, then the tax would be leviable on the said property from 1st of October and not from the 20th of September. It is submitted that if the house property is assessed to tax for the first time during the period from 1st of April to the 1st of July, the tax would be leviable only from the 1st of July and in that case, the same would be leviable in three quarters commencing from 1st of July, 1st of October and 1st of January. 6. On a reading of the judgment in the case of Angha Ajit Bhatkar vs. State of Maharashtra as also the order of reference, we find that we are in agreement with the view expressed by the learned Single Judge in the order of reference, dated 24th September, 2009. The provisions of Rule 8 of the Rules of 1960 read thus:— “8. Tax effective from what date. — The tax shall be leviable for the year beginning on 1st April and ending on 31st March and shall not come into force except on the following dates, viz., 1st April, 1st July, 1st October or 1st January, in any year and if it comes into force on any day other than the 1st April it shall be leviable by the quarter till the 1st April next following.” It is clear from a reading of the provisions of Rule 8 of the Rules that the tax shall be leviable for the year beginning on the 1st of April and ending on the 31st of March. This would clearly mean that a tax bill would pertain to a period of one year commencing from the 1st of April and ending on the 31st of March. A tax bill in respect of the property that is already assessed to tax cannot be split into four parts and it would not be necessary to issue four tax bills for the four quarters of a financial year, commencing from the 1st of April, 1st of July, 1st of October and 1st of January as expressed by the learned Single Judge in the case of Angha Ajit Bhatkar vs. State of Maharashtra. In our considered view, Rule 8 does not provide for the issuance of four bills in respect of the tax payable for each of the quarters beginning from the 1st of April, 1st of July, 1st of October and the 1st of January of the relevant year if tax is leviable on such property on the 1st of April. It would not be necessary for a Gram Panchayat to issue four separate bills and demand the tax in four quarterly instalments in such cases. The provisions of Rule 8 clearly specify that the tax would be leviable for the year beginning on the 1st of April and ending on the 31st of March and hence a solitary tax bill for the entire year could be issued to the person concerned. It is not possible for us to accept the view that even if a single bill is issued, the bill should be split into four parts, clearly specifying the amount of tax payable for each of the quarter and the due date for payment of the tax for the quarter. There is nothing in Rule 8 that requires the issuance of four separate bills or the splitting of the bills into four parts clearly specifying as to what tax is payable during each of the quarter. There is nothing in Rule 8 that requires the issuance of four separate bills or the splitting of the bills into four parts clearly specifying as to what tax is payable during each of the quarter. It is rightly observed by the learned Single Judge in the order of reference that if a house property is already assessed to tax in any of the previous financial years, the tax on such property would become due from the 1st of April and if a property is not assessed to tax or becomes liable for payment of tax during the financial year (i.e. the property is not already liable to be taxed before the 31st March), then the tax on such property would not be leviable from the date of completion of the construction of the property, or the date of assessment, or the date from which the property was included in the Gram Panchayat limits but from the 1st date of the quarter commencing next, after such assessment or liability. Only when a property is assessed to tax after the 31st of March, the tax would be leviable on the said property from the first date of the quarter commencing next, after such assessment or liability. It is rightly submitted that if the house property is assessed to tax for the first time on the 20th of September, then the tax would be leviable on the said property, from the beginning of the quarter commencing from the 1st of October and not from the 20th of September and in such a case, the tax would be leviable by the quarters till the 1st of April of the next financial year. We find that the view expressed by the learned Single Judge in the order of reference appears to be the correct position of law. Upon the discussion, we now proceed to answer the questions formulated in the order of reference:— Re : 1. The view expressed by the learned Single Judge in the decision in the case of Angha Ajit Bhatkar, reported in 2006 (6) Mh.L.J. 13 is not the correct position of law. Re : 2. Upon the discussion, we now proceed to answer the questions formulated in the order of reference:— Re : 1. The view expressed by the learned Single Judge in the decision in the case of Angha Ajit Bhatkar, reported in 2006 (6) Mh.L.J. 13 is not the correct position of law. Re : 2. In terms of Rule 8 of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960, the Gram Panchayats are not required to demand and collect taxes on properties in four quarterly instalments, beginning from the 1st of April, 1st of July, 1st of October and 1st of January if tax is leviable on such properties on the 1st of April of the relevant year. Re : 3. In terms of Rule 8, the Gram Panchayats would be required to demand and collect tax in quarterly instalments only if the tax is not leviable at the beginning of the financial year and becomes leviable after the 1st of April. It would not be necessary to remit the writ petition to the learned Single Judge for deciding the controversy on merits as the term of the office of the petitioner as a Member of Panchayat Samiti, Korapana has expired during the pendency of the petition. Hence, the writ petition is disposed of with no order as to costs. Order accordingly.