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High Court Of Calcutta
Sudhamay Basu
MOHANLAL GANGULLY - Appellant
Versus
THE STATE OF WEST BENGAL - Respondent
C. R. 11817 (W) Of 1975
Decided On : 08/31/1977
WEST BENGAL ZILLA PARISHADS ACT, 1963 - SECTION 42(2) - REGISTRATION OF BOATS - EXEMPTION FROM LEVY - INTERPRETATION OF STATUTE - CONSTRUCTION OF STATUTE - BENEFICIAL CONSTRUCTION - TAXING STATUTE - STRICT CONSTRUCTION - RULE OF LAW.
Fact of the Case:
Petitioners, engaged in timber trade, operated 100 boats registered under the West Bengal Forest Produce Transit Rules, 1956. They were served with a notice by the Administrator, 24-Parganas Zilla Parishad, to register their boats and pay a fee under Section 42 of the West Bengal Zilla Parishads Act, 1963. Petitioners challenged the imposition of the levy, arguing that the Zilla Parishad could not impose a fee on boats already registered under another statute.
Finding of the Court:
The court held that Sub-section (2) of Section 42 of the West Bengal Zilla Parishads Act, 1963, barred the Zilla Parishad from imposing a levy on boats already registered under another authority. The court interpreted the provision strictly, as it was a taxing statute, and held that the petitioners were exempt from paying the levy as their boats were already registered under the Forest Manual.
Issues: Whether the Zilla Parishad could impose a levy on boats already registered under another statute.
Ratio Decidendi: The court interpreted Sub-section (2) of Section 42 of the West Bengal Zilla Parishads Act, 1963, strictly, as it was a taxing statute. The court held that the provision barred the Zilla Parishad from imposing a levy on boats already registered under another authority. The court also considered Rule 175 of the Rules framed by the Zilla Parishad, which also barred the registration of boats already registered under another law. The court held that the rule was consistent with the Act and could be interpreted in a manner that harmonized with the Act.
Final Decision: The court made the rule absolute and quashed the impugned orders and notifications. The court also granted the relief sought in prayers (a), (b), (c), (d), and (e) of the petition, but limited the relief to the petitioners only.
( 1 ) THIS Rule was obtained by the six petitioners for cancellation and recall of some orders and notifications which are annexures B and C to the petition.
( 2 ) THE petitioners carry on trade in timber and forest-produce and operate 100 boats of different length, breadth and depth and ply them in the canals and rivers of the State of West Bengal. Principally, it is alleged, they carry timber and other forest-produce to and from the reserved and protected forests of Sunderbans in 24-Parganas. In exercise of powers conferred under the Indian Forest Act, 1and27 and in particular Sections 32 and 41 rules have been framed for the control of transit of timber and other forest produce which are known as the West Bengal Forest Produce Transit Rules, 1956. Rule 9 provides that no forest produce shall be brought to, or removed from, any depot in the Sunder-ban Forest Division except in a boat which has been registered by an Officer-in-Charge of a Forest Revenue or Checking Station described in Rule IV or under any other Rules or Act for the time toeing in force and which bears its registered number and marks on a conspicuous place on its bows. Rule 15 provides for penalty for breach of such law. The petitioners were duly registered in respect of their boats under the said Rules. The relevant certificates have been annexed to the petition marked Anne-xure A. The petitioners were however served with a notice by the Administrator, 24-Parganas Zilla Parishad under Section 42 of the West Bengal Zilla Pariahads Act, 1963 to register their boats and pay fee in respect thereof. The respondent No. 3 has been authorised by the Administrator to register all non-licensed boats in 24-Parganas and to realise licence fees. The notifications are annexed to the petition marked B. By another subsequent notification, the petitioners were notified that as they had failed to have their boats licensed under Section 42 of the West Bengal Zilla Parishad Act, 1963, appropriate legal proceedings would be taken against them unless they took out license for such boats. A scale of fees to be charged for the registration was also mentioned in the said notice which is annexed and marked C. The petitioners allege that the respondent No. 3 pretending to be authorised lessee of the 24-Parganas Zilla Parishad has been illegally and wrongfully collecting licence fee from various persons including one Menchi Charidhari of village Phalapur. According to the petitioners, the Zilla Parishad is authorised to register boats only in those cases where such boats have not already been registered under any other statute. As the boats or vehicles belonging to the petitioners have duly been registered with the Forest Revenue Department, the respondents were acting without any jurisdiction, power or authority in requiring the petitioners to comply with the aforesaid impugned order and directions. The petitioners duly protested against the illegal demand 'by a letter dated 26th February, 1975 but the same has not been replied to. By another letter dated 25th April, 1975 marked Annexure G to the petition, justice was demanded from respondents Nos. 1 to 4 but the grievance of the petitioners still remains unredressed. It is further stated in the petition that the same is made for themselves and on behalf of and for the benefit of other boat owners and leave was sought to publish under Order 1, Rule 8 of the Code of Civil Procedure for this purpose. It appears that by an order dated June 21, 1977 the leave granted for publication under Order 1, Rule 8 of the Code was revoked by Chittatosh Mookerjee, J. so that at present the petitioners are moving the same on their own behalf only.
( 3 ) THE main issue involved in this Rule relates to an interpretation of Sub-section (2) of Section 42 of the West Bengal Zilla Parishad Act, 1963. The relevant provision of Section 42, Sub-section (1) is as follows:"subject to such maximum rates as the State Government may prescribe,
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