- (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.;