1 2026:CGHC:10997 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 939 of 2026 Gram Panchayat Khapradih Through The Sarpanch Shri Gajendra Verma, Aged About 36 Years, Gram Panchayat Khapradih, Janpad Panchayat Simga, District Baloda Bazar-Bhatapara (C.G.) ... Petitioner versus 1 - State Of Chhattisgarh Through The Secretary, Department Of Panchayat And Rural Development, Mantralaya, Mahanadi Bhawan, Atal Nagar, Nava Raipur, District Raipur, (C.G.) 2 - Collector Baloda Bazar- Bhatapara, District Baloda Bazar- Bhatapara (C.G.) 3 - Chief Executive Officer Zila Panchayat Baloda Bazar-Bhatapara (C.G.) 4 - Chief Executive Officer Janpad Panchayat Simga, District Baloda Bazar- Bhatapara (C.G.) 5 - M/s Shree Cement Limited (Unit- Shree Raipur Cement Plant), Village Khapradih, Tehsil Simga, District- Baloda Bazar- Bhatapara (C.G.) ... Respondents For Petitioner : Mr. Jitendra Pali, Advocate For Respondents 1 & 2/State : Mr. Vinay Pandey, Dy. Advocate General (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 03.3.2026 1. The petitioner has preferred this writ petition under Article 226 of the Constitution of India, seeking following reliefs:- “(i) To kindly issue a writ of Mandamus directing the Respondent Collector, Baloda Bazar-Bhatapara to initiate BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2026.03.03 17:39:54 +0530 2 the proceeding under Section 81 of the Chhattisgarh Panchayat Raj Adhiniyam, 1993 and recover the outstanding terminal tax dues from Respondent No.5 as arrears of land revenue. (ii) To kindly direct the concerned authorities to take time- bound recovery proceedings against Respondent No.5 in accordance with law. (iii) To kindly make any other order that may be deemed fit and just in the facts and circumstances of the case including awarding of the costs to the petitioner.” 2. Learned counsel for the petitioner submits that despite issuance of Tax Assessment Notice dated 19.12.2023 (Annexure – P/5) by the Gram Panchayat Khapradih, Vikas Khand Simga, Distt. Baloda Bazar- Bhatapara (CG) to respondent No.5 in respect of fixation of terminal tax to be paid by them, respondent No.5 is not paying the terminal tax. Learned counsel further submits that communication has also been made to respondent No.2/Collector, Baloda Bazar Bhatapara vide Annexure-P/9 for recovery of said terminal tax, but no action has been taken in this regard. Hence, it is prayed that this petition may be disposed of at this stage, directing respondent No.2/Collector, Baloda Bazar-Bhatapara to take appropriate steps in respect of Annexure-P/9, filed by Gram Panchayat Khapradih. 3. In reply, learned counsel for the State submits that the application dated 21.02.2024 (Annexure-P/9) filed by the petitioner is still pending consideration before respondent No.2 and appropriate order shall be passed. He further submits that since aforesaid application was filed way back in the year 2024, therefore, the petitioner may be directed to file fresh application before respondent No.2/Collector, Baloda Bazar-Bhatapara for recovery of said terminal tax, in which appropriate order shall be passed by the Collector expeditiously. 3 4. I have heard learned counsel for the parties and perused the material available on record. 5. Having considered the limited prayer of learned counsel for the petitioner as well as the contention of learned counsel for the State, this petition is disposed of at this stage, directing the petitioner to file fresh application along with a copy of earlier application dated 21.02.2024 (Annexure-P/9) along with a copy of this order, within 15 days from today before respondent No.2/ Collector, Baloda Bazar-Bhatapara. In the eventuality of filing of such application by the petitioner, respondent No.2/ Collector, Baloda Bazar-Bhatapara is directed to pass order in accordance with Section 81 of the Chhattisgarh Panchayat Raj Adhiniyam, 1993 and Chhattisgarh Gram Panchayat Terminal Tax (Assessment and Collection) Goods Export in Limits Rules, 2003, so that grievance of the petitioner can be redressed. 6. With aforesaid observation and direction, this writ petition stands disposed of. 7. Pending interlocutory application(s), if any, stands disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge Bini