JUDGMENT C.L. Soni, J. 1. Rule. Mr. Rutvij Oza, learned A.G.P. waives service of Rule on behalf of respondent No. 1 and Mr. Munshaw, learned Advocate waives service Rule on behalf of respondent Nos. 2 to 4. With the consent of learned Advocates for the parties, the petition is taken up for final hearing and disposal. By the present petition filed under Art. 226 of the Constitution of India, the petitioner - Trust has challenged the order dated 21-6-2010 passed by the Appellate Committee of the District Panchayat and the order dated 3-7-2013 passed by the Secretary, Panchayats Rural Housing and Rural Development Department, State of Gujarat. 2. By order dated 21-6-2010 the Appellate Committee dismissed the appeal preferred by the petitioner against the order dated 27-11-2009 made by the Taluka Development Officer - respondent No. 3. Order of the Appellate Committee came to be confirmed by the Secretary by order dated 3-7-2013. 3. Taluka Development Officer set aside the Resolution No. 3(3)(8) passed by the Chovasi Gram Panchayat in meeting dated 10-7-2009 whereby the Gram Panchayat decided to assess property tax of Rs. 12,500/- by taking value of the property being No. 1822 situated in Navsari belonging to the petitioner at Rs. 25 lacs. 4. Taluka Development Officer set aside the abovesaid resolution of the Gram Panchayat on the ground that the building constructed by the petitioner was contrary to and in violation of non-agricultural use permission, and therefore, assessment made by the Gram Panchayat for property tax is illegal. 5. Mr. Barot, learned Advocate for the petitioner submitted that in fact tax levied and imposed by the Panchayat on the building is in lieu of amenities and facilities provided by the Panchayat. Mr. Barot submitted that in fact there is no violation of any condition of N.A. permission as construction of building by the trust is for good charitable purpose for the community people. Mr. Barot submitted that simply because action is initiated for alleged breach of condition of N.A. permission, it cannot be said that Panchayat has committed illegality in levying property tax on the building belonging to the petitioner. Mr. Barot submitted that assessment and levy of property tax has nothing to do with the illegality or otherwise of the construction of building on the land for which permission for non-agricultural purpose use was granted. 6. On the other hand, Mr. Mr. Barot submitted that assessment and levy of property tax has nothing to do with the illegality or otherwise of the construction of building on the land for which permission for non-agricultural purpose use was granted. 6. On the other hand, Mr. Munshaw, learned Advocate appearing for respondent Nos. 2 to 4 submitted that once construction of the building for the community people is found to be illegal and contrary to N.A. permission, the Panchayat was not authorized to assess and levy property tax on such building construction contrary to the N.A. permission. Mr. Munshaw submitted that when Panchayat was in knowledge of the action initiated for breach of condition of N.A. permission in respect of the property in question, it was not open for the Gram Panchayat to assess and levy property tax in respect of such building. Mr. Munshaw submitted that once the property tax is assessed and levied on the building in question, proceedings initiated for breach of condition of N.A. permission would be affected by such assessment of the property tax, and therefore, the authorities below have rightly set at naught the resolution by the Panchayat deciding to assess property tax on the building belonging to the petitioner. 7. Mr. Oza, learned A.G.P. appearing for respondent No. 1 submitted that the impugned orders are in consonance with the law inasmuch as the competent authority has initiated action in respect of property in question for breach of conditions of N.A. permission and so long as such action is not finalised it was not open for the Gram Panchayat to subject the property in question to assessment of property tax. Mr. Oza submitted that once property in question is allowed to be assessed for property tax, it might hamper the action taken for breach of the conditions of N.A. permission and might complicate the matter further, and therefore, this Court may not interfere with the impugned orders while exercising powers under Art.226 of the Constitution of India. 8. Having heard learned Advocates for the parties, it appears that in respect of land bearing Survey No. 91/3 whereon property belonging to the petitioner being property No. 1822 is constructed for the use of the community people as hall for various uses, non-agriculture permission for residential use was granted. 8. Having heard learned Advocates for the parties, it appears that in respect of land bearing Survey No. 91/3 whereon property belonging to the petitioner being property No. 1822 is constructed for the use of the community people as hall for various uses, non-agriculture permission for residential use was granted. The building constructed as hall known as 'Vadi' is, however, considered by the competent authority contrary to the purpose for which N.A. permission was granted. 9. As observed in the orders made by the authorities below, instead of residential use of the land, the petitioner and people of other community have constructed hall to be used by their community people. However, the fact remains that such hall popularly known as 'Vadi', since is a building, could be subjected to property tax by the Panchayat. Section 200of the Gujarat Panchayats Act, 1993 (for short 'the Act') empowers the Village Panchayat to levy different taxes including tax on the building situated within limits of village. Such tax on building is leviable from the owners and occupiers thereof. Therefore, as per abovesaid provision any building in the limits of the village could be subjected to levy of tax by the Panchayat. Such powers of the Panchayats are not to be limited or circumscribed either by nature of the construction put up or mode or manner in which such construction is put up. If construction of such building violates any provision of other statute, it is always open to the concerned authorities under other statutes to initiate appropriate action available under the law for any illegality in connection with the construction of such building. Simple assessment or levy of property tax for such building by the Panchayat in exercise of its power under the Act cannot affect or take away powers of other authorities to initiate action under other laws for such building. 10. It is required to note that collection of tax by the Panchayat is for providing necessary facilities and amenities for the areas where the buildings are constructed and if Panchayats are divested of their powers or are restrained from collecting property tax or other tax for such building simply on account of initiation of action by the authorities under other laws in connection with the building, Panchayats would lose their revenue, which could not have been the intention of the Legislature at all. So long as building is in existence, Panchayat remains empowered to collect tax of such building and initiation of action under other law cannot take away powers of the Panchayat. In fact, in a given case, if the Panchayat is not permitted to recover the tax on the building on the ground that in connection with such building action is initiated under other laws, and if such action is not finalized for number of years, Panchayat would be deprived of its entitlement to collect tax on such building. Therefore, authorities below were not justified in setting at naught the resolution passed by the Panchayat for assessment and levy of property tax on the building owned by the petitioner on the ground that action is initiated in connection with the building constructed in breach of conditions of N.A. permission. 11. It is always open to the concerned authorities to independently continue with the action initiated and take appropriate steps on finalization of such action in connection with the building in question and the powers of such authorities are not affected or taken away simply because Panchayat has decided to assess and levy property tax on the building in question. 12. In such view of the matter, orders made by the Taluka Development Officer dated 27-11-2009 as confirmed by the Appellate Committee and the Revisional authority, are required to be quashed and set aside with a clarification that passing of resolution by the Panchayat for assessment and levy of the property tax on the building of the petitioner shall not be a ground available to the petitioner to contend that the construction is deemed to be regularized. Similarly, the resolution passed by the Panchayat assessing and levying property tax on the building in question shall not come in the way of competent authority in independently deciding and finalizing the proceedings initiated for breach of conditions of N.A. permission. 13. For the reasons stated above, the petition is allowed. Order dated 27-11-2009 made by the Taluka Development Officer - respondent No. 3, order dated 21-6-2010 passed by the Appellate Committee and order dated 3-7-2013 passed by the Secretary, Panchayat, Rural Housing and Rural Development Department, State of Gujarat are quashed and set aside with above clarification. Mr. 13. For the reasons stated above, the petition is allowed. Order dated 27-11-2009 made by the Taluka Development Officer - respondent No. 3, order dated 21-6-2010 passed by the Appellate Committee and order dated 3-7-2013 passed by the Secretary, Panchayat, Rural Housing and Rural Development Department, State of Gujarat are quashed and set aside with above clarification. Mr. Barot, learned Advocate for the petitioner states that tax assessed on the property in question by the Panchayat shall be deposited by the petitioner within a period of 15 days from today with the Panchayat and the petitioner shall go on paying such tax or any enhancement to the Panchayat. Rule is made absolute.