K.K.GUPTA, R.P.SETHI
Jammu Cantonment Residents Association – Appellant
Versus
Union Of India – Respondent
1. Notification and order imposing building tax by the respondent No. 2 has been challenged and is sought to be quashed being without jurisdiction and in contravention with the provisions of Sec. 60 to 63 and 91 of the Cantonment Act hereinafter referred to as the Act and the provisions of the Constitution of India as made applicable to the State of Jammu and Kashmir. It is submitted by the residents of the Cantonment Area of Jammu that no tax can be levied or collected except by the authority of law as ordained by Sec. 114 of the Constitution of J&K. It is submitted that within the territory of J&K State the only taxation that can be imposed are under the legislation as adopted by the Legislative Assembly of the State.By virtue of Act 370 of the Constitution only those enactments are applicable to the State of J&K which have been made so applicable by virtue of Constitution application Order of 1954. It is submitted that entry No. 3 Schedule VII of List I of the Constitution of India is not applicable in the same form in the State of J&K as it is applied in the rest of the Country. The powers of the Cantonments within the State of J&K are limited only to their administratio
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