Tashi Rabstan, J.

1. Through the medium of these petitions, which are treated to be public interest litigation, the petitioners herein besides seeking quashing of Order No. ADC/RSI/11/20-25/NSQ, dated 09.04.2011, Order No. DDCE/2012-13/28/5396-5409, dated 26.12.2012 and Notification No. MC/K/05/386-87, dated 14.07.2005, to the extent of enhancing charges for use of Ponies, Pithoos and Palkies by the pilgrims to Mata Vaishno Devi Shrine and collection of tax/commission @ 12% by the Municipal Committee, Katra outside its municipal limits in violation of the J&K Municipal Act, 2000, also seek a direction to Municipal Committing, Katra prohibiting it from collecting such tax/commission outside its municipal limits in violation of the Municipal Act.

2. As common question of law and facts are involved in all the four petitions, same were considered and heard together and are being disposed of by this common judgment.

3. The main grounds, which led to filing of these petitions and as are projected therein, are with regard to collection of fee/tax from the pilgrims by the Municipal Committee, Katra for the use of Ponies/Pithoos/Palkies outside its municipal limits and the dispute with regard to its interference into the affairs of Shri Mata Vaishno Devi Shrine Board.

4. It is averred that every year about ten million pilgrims visit Shri Mata Vaishno Devi Shrine, Katra. The Municipal Committee, Katra, which has not demarcated its boundaries as yet, is arbitrarily collecting fee/tax from the pilgrims, who take the services of Poni Walas, Pithu Walas and Palki Walas right from Darshani Deodi, Banganga, Katra up to the holy cave. It is contended that it is the statutory duty of Municipal Committee, Katra to collect such tax/fee, if any, from the pilgrims within its municipal limits under Section 66 of the J&K Municipal Act, 2000 (hereinafter, for short. Municipal Act). Further, under law the Government has no authority to impose its own rules and regulations over and above the regulations laid down under the Municipal Act. Thus, it is contended that the order dated 26.12.2012 issued by the Deputy Commissioner, Reasi, as also earlier order dated 09.04.2011 to the extent of enhancing charges for the use of Ponies, Pithus and Palkies by the pilgrims between Darshani Deodi, Banganga, Katra to Mata Vaishno Devi Shrine and collecting tax/commission by the Municipal Committee, Katra within the said area, i.e., outside its municipal limits are liable to be quashed.

5. It is contended that under Section 18 of J&K Shri Mata Vaishno Devi Shrine Act, 1988 (hereinafter, for short, Shrine Act), it is for Shri Mata Vaishno Devi Shrine Board (hereinafter, for short, Shrine Board) to provide facilities to the pilgrims including proper management of the track right from Darshani Deodi, Banganga, Katra up to the holy cave. It is further contended that most of the collection made in the shape of tax by the Municipal Committee is being swindled by the officers and employees of the Committee including the bureaucrats and the same is not being utilized for the purposes as defined under the Municipal Act. It is contended that lot of complaints have already been made to the police and even to the Shrine Board with regard to the exorbitant rates being charged by the Poniwalas, Pithuwalas and Palkiwalas in connivance with the officials of Municipal Committee, Katra, but since all these affairs are being controlled by the Municipal Committee, Katra, the Shrine Board is not in a position to enquire into the complaints received by it, thus bringing a bad name to the Shrine Board.

6. Further, it is contended, that although the entire track right from Darshani Deodi, Banganga, Katra up to the holy cave is being managed by the Shrine Board since its inception, the State in order to increase its municipal limits and to take control of the entire track has now issued SRO 198, dated 08.04.2013 in suppression of earlier SRO 12, dated 30.01.1995, whereby the local areas fal