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SANJAY K. AGRAWAL, RADHAKISHAN AGRAWAL
J. K. Lakshmi Cement Ltd. – Appellant
Versus
State of Chhattisgarh – Respondent
ORDER :
Sanjay K. Agrawal, J.
1. The petitioner herein namely, J.K. Lakshmi Cement Ltd. seeks to challenge the constitutional validity of the rules enacted by notification dated 29-4-2003 namely, the Chhattisgarh Gram Panchayat Terminal Tax (Assessment and Collection) Goods Export in Limits Rules, 2003 (for short, ‘the Rules of 2003’) framed by the State Government in exercise of the powers conferred by Serial No.14 of Schedule II read with sub-section (2) of Section 77, subsection (1) of Section 78 & Section 79 and also read with sub-section (1) of Section 95 of the Chhattisgarh Panchayat Raj Adnihiyam, 1993 (for short, ‘the Act of 1993’), which came into force with effect from 29-4-2003 on the ground that the Rules of 2003 are unconstitutional as it suffers from vice of excessive delegation and also seeks to challenge the correspondences dated 19-9-2016 (Annexure P-10) & 26-10- 2016 (Annexure P-11) as without jurisdiction and without authority of law, and finally seeks an appropriate writ restraining respondent No.4 in particular from imposing terminal tax upon the petitioner.
2. The above-stated challenge to the constitutional validity of the Rules of 2003 has been made on the foll
Delegation of legislative power to local authorities for destitute assistance under the Act is constitutionally valid, except for one provision deemed ultra vires.
The court established the validity of the levy of a terminal tax within the limits of the Municipal Council under the State statute, and concluded that the issues raised in the appeals lacked substan....
Point of Law : Entire tax for the period in question was paid by the petitioner as levied by the authority and the same is disputed by the Municipality, it is for the authority to find out as to whet....
The Cantonment Board cannot levy taxes on vehicles entering its limits without legislative authorization from respective municipal laws.
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