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

2017 Supreme(All) 326

ALLAHABAD HIGH COURT
BEFORE : DILIP B. BHOSALE, C.J. AND YASHWANT VARMA, J.
M/s. PASHUPATI CASTINGS LTD. ....Petitioner
Versus
STATE OF U.P. AND OTHERS ....Respondents
(Civil Misc. Writ Petition Nos. 6516 of 2017, 8360, 36695 and 36694 of 2013, decided on 21st March, 2017)

Advocates:
Counsel :
Tawvab Ahmed Khan, R.K. Awasthi, Deeva Siddique, Ravi Kiran Jain, Kshitij Shailendra and Bharat Garg for the Petitioner; C.S.C. and Ram Prasad Dubey for the Respondents.

Headnote:(A) U.P. Kshetra Panchayat and Zila Panchayat Adhiniyam, 1961—Section 239(2)D(d)—Roller flour mill—Whether a ‘flour mill’ covered under Section 239 and therefore exigible to rigours of Section 239—Usage of phrase ‘aata chakki’ in Hindi version would not exclude a roller flour mill from ambit of Adhiniyam, 1961. [Paras 13 and 14]

       (B) U.P. Kshetra Panchayat and Zila Panchayat Adhiniyam, 1961—Section 239(2)D(d)—Roller flour mill—Fee imposed and collected by Zila Panchayat for issuance of license—Validity—Imposition and collection of fees for issuance of license cannot be invalid merely because it is lacking element of a quid pro quo—License fee is distinct from a ‘fee for services’—License fee is described as a ‘regulatory fee’—Regulatory fee need not answer test of a quid pro quo which is a test which may be relevant while testing validity of a levy of a fee for services’—A fee for regulation of activity is none the less classifiable as a fee even though no services are rendered. [Para 15]

       Result; Petition Dismissed.

       

JUDGMENT

By the Court.—These four writ petitions raise a challenge to the levy of license fee by the Zila Panchayat, Aligarh in terms of bye-laws framed by it under the provisions of the U.P. Kshetra Panchayat and Zila Panchayat Adhiniyam, 1961 (Adhiniyam). While the petitioners in the leading writ petition are engaged in the manufacture of iron rods, the petitioner in Writ Petition No. 8360 of 2013 runs a roller flour mill, while the petitioner in Writ Petition Nos. 36694 of 2013 and 36695 of 2013 are engaged in the manufacture of iron rods and iron sheets. Except for the petitioner in Writ Petition No. 8360 of 2013, all the other writ petitioners admittedly held licenses for carrying on their industry in trade granted by the Zila Panchayat, Aligarh. The cause for the institution of the present writ petitions appears to be the promulgation of the amended bye-laws on 29 March 2012 and in terms of which the license fee was increased by the Zila Panchayat concerned. As a consequence of the increase in license fee, the petitioners who were engaged in the manufacture of iron rods and iron sheets became liable to pay a license fee of Rs. 2,00,000/- instead of Rs. 2,000/-.

2. For a roller flour mill a license fee of Rs. 1,00,000/- came to be imposed instead of the earlier prescribed license fee of Rs. 3,000/-. It further becomes pertinent to note here that except for the petitioner in Writ Petition No. 8360 of 2013, all the other connected writ petitions assailed the validity of the bye-laws with reference to the entry of their respective trade as set forth in bye-law No. 14 only. In essence, all the writ petitioners were aggrieved by the enhancement of license fee. The petitioner in Writ Petition No. 8360 of 2013 alone has raised an additional ground of not being liable to obtain a license at all. Although, the relief sought in this writ petitions is again with reference to the item relating to flour mills as contained in bye-law No. 14, Sri Ravi Kiran Jain, the learned Senior Counsel who has appeared in support of this writ petition, has submitted that a holistic reading of the reliefs claimed would indicate that the petitioner has raised a fundamental challenge in respect of the obligation to obtain a license as imposed by the bye-laws in question. It is in the above backdrop that we have heard the learned counsels for the contesting parties.

3. Sri Ravi Kiran Jain, learned Senior Counsel, who led the submissions on behalf of the petitioners drew our attention to the provisions of Section 239 of the Adhiniyam and submitted that a roller flour mill is not liable to be treated as being subject to the statutory liability of obtaining a license for carrying on its trade and business. This submission primarily rests upon the asserted distinction in the language employed by the English and Hindi texts of Section 239(2) D (d). It is his submission that although the English text of the Adhiniyam employs and uses the phrase “flour mill”, the Hindi version of the said enactment uses the phrase vkVk pDdh . Referring to the pleadings taken in the writ petition, Sri Jain contends that an “aatta chakki” is distinct and different from a roller flour mill and therefore, it is apparent that the business of a roller flour mill would not stand covered under Section 239. Placing reliance upon the judgment of the Supreme Court in M/s J.K. Jute Mills Co. Ltd. v. State of U.P. and another, AIR 1961 SC 1534 and of a learned Single Judge of this Court in Syed Mazahar Mustafa Jafri v. Rent Control and Eviction Officer, Allahabad and others, 1992 AWC 190, Sri Jain submitted that since Hindi is the official language in the State of U.P., it is the Hindi text of the enactment which must prevail and be considered as authoritatively decisive of the question as to whether a roller flour mill would stand covered under the provisions of Section 239 of the A












































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
whatsapp-icon Back to top