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TMI Blog2018 (11) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ce so as to establish that the said village did not fall under the rural area so as to rebut the findings of Commissioner - appeal dismissed - decided against Revenue. - Appln. No. E/CO/39/11, APPEAL No. E/189/11 - A/87792/2018 - Dated:- 9-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Shri Sanjiv Srivastava, Member (Technical) Shri. S Hasija, Supdt. (AR) for Appellant Shri. D.H. Nadkarni, Advocate, for respondent ORDER Per: Mrs. Archana Wadhwa 1. Being aggrieved with other passed by the Commissioner vide which he has vacated the show-cause notice issued to the respondents and has dropped the proceedings, Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri S Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods were not manufactured in a factory located in a rural area. However, the notice has submitted that their factory is located in Bhugaon Village in Mulshi Taluka and that this is a rural area since the party is paying taxes to the local Gram Panchayat. From the tax receipt it is clear that the tax is being recovered under the Bombay Village Panchayat Act 1958. Under Section 129 (1) of the said Act, the Panchayat shall recover the taxes. Also under Section 2 of the said Act, it is stated that it extends to the whole of the state of Maharashtra except the areas within a Municipal Corporation, Municipality or Cantonment. From this, it is very clear that the factory is located in a rural area. The department has not adduced any evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it has to be concluded that their unit is located in an rural area. They have submitted a copy of the bill dated 1/11/2009 issued to them for property tax which clearly indicates that it is issued under the Provisions of Section 129 (1) of the Bombay Village Panchayat Act, 1958 and they have paid the property tax in accordance with this bill. VI. Subsequently, it was pointed out to the notice that Bhugaon village was covered under the Urban Land Ceiling Act. In respect of this point they have submitted that notification 8/2003 contains a specific definition of rural area which is as under:- (i) Area under Municipal Committee, Municipal Corporation, Town area Committee, Cantonment Board or notified area committee, or (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as a unit located in rural area. He has also considered the fact that the said village is covered under the Urban Land Ceiling Act, but has concluded that the same would still be a rural area in terms of definition of rural area in the explanation given in the notification in question. Revenue has not advanced any evidence so as to establish that the said village did not fall under the rural area so as to rebut the findings of Commissioner. 5. As such, we find no infirmity in the impugned order and no reasons to interfere in the said order of the Commissioner. Revenue appeal is accordingly rejected. The cross objection filed by the respondent also stands disposed of. (Pronounced in Court) - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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