**Executive Summary**
The Maharashtra Village Panchayats (Amendment and Validation) Act, 2025, introduced in the Maharashtra Legislative Assembly on July 14, 2025, aims to amend the Maharashtra Village Panchayats Act, 1959. The key change involves modifying the procedure for laying draft rules regarding taxes and fees before the State Legislature. The act seeks to validate certain actions taken without complying with previous requirements.
**Key Points / Main Content**
* **Amendment and Short Title:**
* The Act is officially titled the "Maharashtra Village Panchayats (Amendment and Validation) Act, 2025."
* **Amendment to Section 176 of the Principal Act:**
* In sub-section (5), the phrase "(except rules made under clause (xxvi) of sub-section (2))" is to be removed, retroactively from August 15, 1975.
* Sub-section (6) is to be deleted, retroactively from August 15, 1975.
* **Validation and Savings Clause:**
* Rules made under clause (xxvi) of sub-section (2) of section 176 of the principal Act without laying of preliminary rules before the State Legislature are deemed valid.
* Notifications or orders made under these rules cannot be challenged in court solely on the basis of non-compliance with the now-deleted sub-section (6).
* **Objective of the Bill:**
* To ensure that the draft rules regarding taxes and fees are laid before each House of the State Legislature after they are made.
**Impact Analysis**
**Stakeholder: Panchayats**
* **Impact:** Will lead to timely collection of taxes and fees and ensures greater income.
* **Action Required:** Implement the rules related to taxes and fees and other existing provisions as amended by the act.
**Stakeholder: State Legislature**
* **Impact:** Will now review tax and fee rules after they are implemented, instead of before.
* **Action Required:** To review the tax and fees draft rules laid after they are made.
**Stakeholder: State Government**
* **Impact:** Enables the government to rectify past non-compliance with rule-laying procedures.
* **Action Required:** Ensure all actions align with the amended rules.
**Stakeholder: Courts**
* **Impact:** Reduces the potential for legal challenges based on the procedural grounds previously outlined.
* **Action Required:** Not to entertain petitions filed based on non-compliance with the deleted sub-section (6).
Key Entities Referenced
Maharashtra Village Panchayats Act: The principal Act being amended by the Maharashtra Village Panchayats (Amendment and Validation) Act, 2025. Focuses on amendments to Section 176.
Maharashtra Village Panchayats (Amendment and Validation) Act, 2025: The Act amending the Maharashtra Village Panchayats Act.
Maharashtra Legislative Assembly: The State legislative assembly that introduced the Bill.
Section 176 of the Maharashtra Village Panchayats Act: The specific section of the principal act that is being amended to deal with the sub-section laying of the draft rules regarding taxes and fees before the State Legislature.
RNI No. MAHBIL /2009/40123
महाारााष्ट्रट शाासन रााजपत्र
असाधााराण भााग पाच–अ
वर्षष ११, अंक १५] सोमवारा, जुलैै १४, २०२५/आर्षाढ २३, शाके १९४७ [पष्ृठे े३, किंकमं त : रुपये े३६.००
असाधााराण क्रमांक २७
प्रााकिंधाकृत प्राकाशान
महाारााष्ट्र किंवधाानसभाेत व महाारााष्ट्र किंवधाानपरिरार्षदेेत सादेरा केलैेलैी किंवधाेयेके (इंंग्रजी अनुवादे).
MAHARASHTRA LEGISLATURE SECRETARIAT
The following Bill was introduced in the Maharashtra Legislative Assembly on the
14th July, 2025 is published under Rule 117 of the Maharashtra Legislative Assembly Rules :—
L. A. BILL No. LXXIX OF 2025.
A BILL
further to amend the Maharashtra Village Panchayats Act.
III of WHEREAS, it is expedient further to amend the Maharashtra Village
1959. Panchayats Act, for the purposes hereinafter appearing ; it is hereby enacted
in the Seventy-sixth Year of the Republic of India, as follows :—
1. This Act may be called the Maharashtra Village Panchayats (Amendment Short title.
and Validation) Act, 2025.
III of 2. In section 176 of the Maharashtra Village Panchayats Act (hereinafter Amendment of
1959. referred to as “the principal Act) ”,— section 176 of
III of 1959.
(a) in sub-section (5), the brackets, words, letters and figure “ (except
rules made under clause (xxvi) of sub-section (2)) ” shall be deleted and shall
be deemed to have been deleted with effect from the 15th August 1975 ;
(१)
भाग पाच–अ-२७–१2 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग पाच–अ, जुलैै १४, २०२५/आर्षाढ २३, शाके १९४७
(b) sub-section (6) shall be deleted and shall be deemed to have been
deleted with effect from the 15th August 1975.
3. Notwithstanding anything contained in the principal Act or in any
Validation
and savings. judgment, decree or order of any court, tribunal or authority, where any rule has
been made under clause (xxvi) of sub-section (2) of section 176 of the principal
Act, without laying of preliminary rules before the State Legislature under
sub-section (6) of section 176 of the principal Act, shall be deemed to have been validly
made and shall be deemed always to have been valid and effective in accordance with
law and no such rules or any notifications or orders made thereunder shall be called
in question in any court merely on the ground that the provisions of
sub-section (6) of section 176 of the principal Act have not been complied with.महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग पाच–अ, जुलैै १४, २०२५/आर्षाढ २३, शाके १९४७ 3
STATEMENT OF OBJECTS AND REASONS
The Panchayats constituted under article 243B of the Constitution of
India are the institutions of self-government for rural areas. Section 124 of the
Maharashtra Village Panchayats Act (III of 1959) empowers the Panchayat to
levy taxes and fees, subject to minimum and maximum rates which may be fixed
by the State Government and in such manner and subject to such exemptions
as may be prescribed.
2. The taxes and fees are main sources of income of the Panchayats.
The provision contained in sub-section (6) of section 176 of the said
Act for laying of the draft rules regarding taxes and fees made under
section 124, before each House of the State Legislature prior to their final
publication defers the implementation of such rules. It may affect the collection
of the taxes and fees of the Panchayats and ultimately income of the Panchayats.
Therefore, the Government considers it expedient to provide that such rules shall
be laid before each House of the State Legislature after they are made similar
to laying of other rules made under the said Act. For the above purposes, it
is proposed to amend section 176 of the Maharashtra Village Panchayats Act,
with retrospective effect, suitably.
3. The Bill seeks to achieve the above objectives.
Mumbai, JAYKUMAR GORE,
Dated the 11th July, 2025. Minister for Rural Development.
Vidhan Bhavan : JITENDRA BHOLE,
Mumbai, Secretary-2,
Dated : 14th July, 2025. Maharashtra Legislative Assembly.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.