SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

2003 Supreme(All) 269

IN THE HIGH COURT OF ALLAHABAD
M. KATJU, PRAKASH KRISHNA
UTTAR PRADESH UDYOG VYAPAR PRATINIDHI MANDAL - Appellant
Versus
STATE OF U. P - Respondents
C. M. W. P. 42320 Of 2002
Decided On : 02/07/2003

Advocates Appeared:
BHAGVATI PRASAD, S.S.UPADHYAYA, Sadhna Upadhyay, SUBODH KUMAR BHATTACHERJEE

Headnote:

bye-laws - transportation regulation - U. P. Kshetra Panchayats (Samitis) and Zila Panchayats Adhiniyam, 1961 - Sections 142, 143, 144, 145 - The court quashed the impugned bye-laws framed by the Zila Panchayat, Agra for the regulation of transportation by vehicles from Agra District to outside and from outside districts to Agra of Gitti, Patthar Bolder, Coal, Marble, Yamuna Sand and Balu etc. The court found that the Zila Panchayat failed to establish that it is providing any service either directly or remotely to the persons from whom it is realizing the impugned fee, leading to the conclusion that the levy in question is not a fee but tax in nature.

Fact of the Case:

The petitioners challenged the validity of the bye-laws framed by the Zila Panchayat, Agra for the regulation of transportation by vehicles, contending that the Zila Panchayat had no power to frame such bye-laws and that the impugned levy did not come within the ambit of the relevant sections. They also argued that the bye-laws were never published as required by law and that the Zila Panchayat failed to provide drinking water and medical facilities as required by statutory functions.

Finding of the Court:

The court found that the Zila Panchayat failed to establish that it is providing any service either directly or remotely to the persons from whom it is realizing the impugned fee, leading to the conclusion that the levy in question is not a fee but tax in nature. As a result, the impugned bye-laws were quashed.

Issues: Validity of the bye-laws framed by the Zila Panchayat, Agra for the regulation of transportation by vehicles, compliance with publication requirements, and the nature of the impugned levy as fee or tax.

Ratio Decidendi: The court held that the impugned levy was not a fee but tax in nature as the Zila Panchayat failed to establish that it is providing any service either directly or remotely to the persons from whom it is realizing the impugned fee.

Final Decision: The court quashed the impugned bye-laws and allowed the writ petition.

PRAKASH KRISHNA, J.

( 1 ) THESE are four writ petitions. The controversy involved in all the abovementioned writ petitions is common and hence they are being disposed of by the common judgment.

( 2 ) THE petitioners have filed the writ petitions challenging the validity of the bye-laws, filed as Annexure 2 to the writ petition, framed by the Zila Panchayat, Agra. The said bye-laws were published in the official gazette on 11th May, 2002. These bye-laws were framed for the purpose of regulation of transportation by vehicles from Agra District to outside and from outside districts to Agra of Gitti, Patthar Bolder, Coal, Marble, Yamuna Sand and Balu etc. Bye-law No. 19 provides the charges to be paid on every trip of the vehicle, namely, trolly, mini truck and truck. It further provides that the amount thus realized shall be utilized for providing drinking water facility to the vehicle owners and drivers and medical facilities shall also be provided at the point of loading or at any other specified place.

( 3 ) THE petitioners have challenged the validity of the aforesaid bye-laws on a number of grounds. They have pleaded that the Zila Panchayat has no power to frame such bye-laws in view of provisions of Sections 142 to 145 of U. P. Kshetra Panchayats (Samitis) and Zila Panchayats Adhiniyam, 1961 (hereinafter referred to as the Act ). They have further pleaded that the aforesaid Sections 142 to 145 contemplates imposition of certain fees and tolls but the impugned levy does not come within the ambit of aforesaid Sections, namely, Sections 142 to 145, A plea has also been raised by the petitioners that the aforesaid bye-laws were never published in any reputed newspaper, such as amar Ujala, dainik Jagran, times of India, hindustan Times, rastriya Sahara etc. vide paragraph 14 of the writ petition, The petitioners or other persons were not made aware about any proceedings for framing of bye-laws by the Zila Panchayat, Agra. These bye-laws were never published as required by Section 239 read with sub-section (2) of Section 242 of the Act, while previous publication is mandatory. In paragraph 17 of the writ petition it has been mentioned that the fee which is being sought to be recovered by the respondents against the facility of drinking water and first-aid treatment at the places of loading and unloading are the statutory functions of the Kshetra Panchayats and Zila Panchayats. It is the duty of the Zila Panchayats to provide drinking water and medical facilities vide Part-A of Schedule II, Clauses (xi) and (xxiii) of the Act. The respondents have failed to take any decision on the representations filed by the petitioners and other persons hence the present writ petitions.

( 4 ) A counter-affidavit has been filed in writ petition No. 42320 of 2002 on behalf of respondents No. 3 and 4 by one Gaya Prasad Gupta, clerk in Zila Panchayat, Agra. The said counter-affidavit has been relied upon for the purpose of other writ petitions also as jointly agreed between counsel for parties. It has been stated that in the meeting dated 28-2-2001 vide Resolution No. 4, the Zila Panchayat, Agra decided to frame the said bye-laws. Proceedings of the meeting have been filed as Annexure CA-1. The said resolution was published in the newspaper, namely, daily Hindi Dainik aaj dated 24-4-2001 filed as Annexure CA-2. Thereafter the said bye-laws were submitted to the Commissioner of the Division and were published in the official gazette. In paragraph 24 of the counter-affidavit it has been stated that the objections were invited from the public and since no objections whatsoever, were received, the bye-laws were sent for confirmation by the Prescribed Authority, that is the Commissioner, Agra Region, Agra. The impugned bye-laws fall under the provisions of Sections 142, 143, 144 and 145. In paragraph 28 of the counter-affidavit it is stated that the respondents have provided medical facilities as well as drinking water and other facilities. One receipt













Click Here to Read the rest of this document

1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon Back to top