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1965 Supreme(MP) 15

High Court Of Madhya Pradesh
P. V. Dixit, C. J. and Shiv Dayal, J.
LUCKY BHARAT GARAGE (PRIVATE) LTD. - Appellant
Versus
REGIONAL TRANSPORT AUTHORITY - Respondents
Misc. Petn. 399 Of 1964
Decided On : 02/09/1965

Advocates Appeared:
M.V.TAMSKAR, R.J.BHAVE, Y.S.DHARMADHIKARI

Headnote:(1) Motor Vehicles Act, 1930-S.68 (2) (g)-Motor Vehicles Rules, 1940 (C. P. & Berar)-R.55-ammdment in section 68 (2, (g) tabs away the power to prescribe fees for permits- Rule 55 empowering the levy of such fees-is ultra vires of the rule making power-power to levy an imposition by a subordinate authority- must strictly comply with the power conferred.

       As a result of the amendment made in section 62 (2) (g) the power of the State Government to prescribe fees for permits has been taken away and Rules 55 of the C. P. & Berar Motor Vehicles Rules in so far as it levies fees in respect of the grant and renewal of a permit is invalid after the amendment. [Para 5

       The power given by statute to a subordinate authority to levy an imposition, cannot be exercised in a manner other than prescribed by the legislation. [Para 5

       (2) Constitution of India-Art. 265-taxincludrs ‘fee’ – imposition of fees or tax by subordinate legislation-power must he expressly given by the statute.

       The word 'tax' as used in Art. 265 of the Constitution includes 'fees'. AIR 1962 SC 1517 relied on.

       No tax or fees can be levied by an instrument of subordinate legislation unless the statute specifically au thorises its imposition in the plainest terms. 1952 SCR 572, [1922] 91 LJKB 897 & [1955] 57 Bom. LR 29 relied on. [Para 7

       (3) Motor Vehicles Act, 1930-S. 68 (2)- expression 'without prejudice to the generality of the foregoing powers'-meaning of- Words & Phrases.

       The use of the expression 'without prejudice to the generality of the foregoing powers' in sub-section (2) of section 68 of the Motor Vehicles Act makes it dear that with reference to the items included in the various clauses in sub• sect ion (2) it is not necessary for the Court to examine further whether any of those items comes within the scope of general provision of sub-section (1) of section 68. In regard to the enumerated matters in sub section (2) there is a statutory recognition that the State Government has power to make rules with regard to them. AIR 1945 PC 156 relied on. [Para 6

DIXIT C. J.

( 1 ) BY this application under Articles 226 and 227 of the Constitution of India the petitioner challenges the validity of Rule 55 of the Central Provinces and Berar motor Vehicles Rules, 1940 (hereinafter referred to as the Rules), imposing a fee in respect of the grant and renewal of a permit, and prays for the issuance of a writ of certiorari for quashing a demand made on him by the Secretary, Regional equivalent Citation: transport Authority, Raipur, by letter dated 6th January 1964 asking him to pay a permit fee of Rs. 50/- for each of the six regions where he has been permitted to ply his trucks under permits.

( 2 ) THE applicant had obtained extension of the permits held by him for the plying of trucks in the entire State of Madhya Pradesh. When he applied for a renewal of the permits, the Secretary, Regional Transport Authority, informed him that he was required to pay a permit fee of Rs. 50/-for renewal of the permit for each region and that ho had also to pay Rs. 120/-as permit fee for the six regions for which his permits were extended originally.

( 3 ) SHRI Dharmadhikari, learned counsel for the petitioner, argued that Rule 55 imposing fees in respect of the grant and renewal of a permit was saved when section 68 (2) (g) of the Motor Vehicles Act, 1939, gave to the State Government the power to make a rule with respect to "the fees to be paid in respect of permits, duplicate permits, plates and badges "that for this clause a new Clause (g) was substituted by Section 61 of the Motor Vehicles (Amendment) Act, 1950 (Act 100 of 1956) in the following terms: "the fees to be paid in respect of applications for permits, duplicate permits and plates;" that after this amendment fees could be prescribed by a rule in respect of applications for permits but not for permits themselves; and that, therefore, Rule 55 became ultra vires after the amendment of Section 68 (2) (g) in so far as it prescribed fees in respect of the grant and renewal of a permit. Learned counsel also submitted in the alternative that in any case as Clause (d) of the amended rule 55 laid down that there shall be no fee for the countersignature of a permit, the applicant could not be called upon to pay a permit fee for all the six regions for which a renewal of extension of permits was sought and that be could be asked to pay a permit fee only for one region, namely, the Raipur region.

( 4 ) IN reply. Shri Bhave, Learned Government Advocate, said that even under the amended Clause (g) of Section 68 (2) a rule could be made prescribing a fee for permits as the expression ''in respect of applications for permits" covered permits also. Learned Government Advocate, however, founded strongly upon Section 68 (1) of the Act which provides that "the State Government may make rules for the purpose of carrying into effect the provisions of this Chapter'', that is Chapter IV. It was argued that Sub-section (2) of Section 68 gave to the Government the power to make rules with regard to the matters specified in the various clauses of that sub-section without prejudice to the generality of the rule making power conferred by Sub-section (1); that Sub-section (2) was in no way restrictive of sub-section (1); that, therefore, even if the levy or imposition of a fee in respect of permits was not a matter enumerated in Sub-section (2), still the Government by virtue of its rule making power under Sub-section (1) could make a rule with regard to fees in respect of the grant and renewal of permits; and that the validity of Rule 55 was in no way affected by the substitution of a new Clause (g) in equivalent Citation: section 68 (2) by the Amendment Act of 1956. Learned Government Advocate frankly and rightly conceded that under Clause (d) of Rule 55 the petitioner could be asked to pay a permit fee only for one region and not for all the regions for which be sought a renewal of extension of his permits.

( 5 ) IN our judgment, the contention of learned counsel for t



















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