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2000 Supreme(MP) 1027
2001 (1) JLJ 215
S.S. Jha, J.
Raj Kumar Dawar and another v. State of M.P. and another
W.P. No. 1153 of 1997; Decided on 13.11.2000.
S.B. Mishra with Devendra Choubey for petitioners;
K.N. Gupta Govt. Advocate for State; C.S. Dixit for respondent No.2,
R.D. Jain with S.K. Jain, amicus curiae.
Headnote:(1) Municipalities Act, 1961 (M.P.) -- Ss. 358 (7) (m) and 129 -- Mungaoli Municipality Temporary Occupation of Streets and Public Places Byelaws, 1980 -- R. 6 -- fee fixed under R. 6 -- cannot be enhanced under S. 129 -- existing rule will have to he amended.
The Council is empowered to impose the fee as provided under the byelaws. The fee cannot be enhanced by passing a resolution without amending the byelaws. The byelaws can be amended in the same manner as provided under section 21 of the Madhya Pradesh General Clauses Act, 1967 JLJ 47 and 1989 JLJ 641 relied on. [Para 9
Without any amendment in byelaws, the Nagar Panchayat or Municipal Council is not empowered to enhance the rate of fee under the provisions of section 129 of the Act. [Para 10
(2) Constitution of India -- Art. 265 -- tax -- cannot be levied or collected except by authority of law -- not only levy but collection of tax must also be under authority of some law.
Unless the byelaws are amended, the respondents are not empowered to recover higher rate of fee than mentioned in the byelaws. This enhanced fee not provided in any rule or byelaws cannot be recovered. Even Article 265 of the Constitution of India provides that no tax shall be levied or collected except by authority of law. Article 265 provides that not only levy but also collection of tax must be under the authority of some law. Any recovery by invalid law or rule is liable to be interfered by the Court. [Para 10
(3) General Clauses Act, 1957 (M.P.) -- S. 21 -- power to issue an order -- includes power to amend the order.
Power to issue an order includes power to amend the order but this power is subject to a very important qualification and the qualification is contained in the words "exercisable in the like manner and subject to the like sanction and conditions". AIR 1957 SC 676 followed. [Para 10
¼1½ uxjikfydk vf/kfu;e] 1961 ¼e-iz-½ && /kkjk 358 ¼7½ ¼³½ rFkk 129 && eqaxkoyh uxjikfydk lM+dksa rFkk lkoZtfud LFkkuksa dk vLFkk;h n[ky vf/kHkksx mifof/k] 1980 && fu- 6 & fu- 6 ds v/khu fu;e Qhl && /kkjk 129 ds v/khu o`f) ugha dh tk ldrh && fo|eku fu;e la‘kksf/kr fd;k tkuk gksxkA
ifj"kn~ mifof/k ds v/khu ;Fkk micaf/kr Qhl vf/kjksfir djus esa l‘kDr gSA mifof/k la‘kksf/kr fd, fcuk ladYi ikfjr dj Qhl esa o`f) ugha dh tk ldrhA mifof/k oSlh gh jhfr esa la‘kksf/kr dh tk ldrh gS tSlh e/; izns‘k lk/kkj.k [kaM vf/kfu;e dh /kkjk 21 esa micaf/kr gSA 1967 ts ,y ts 47 rFkk 1989 ts ,y ts 641 voyafcrA ¿ iSjk 9
mifof/k esa la‘kks/ku ds fcuk uxj iapk;r vFkok uxjikfydk ifj"kn~ vf/kfu;e dh /kkjk 129 ds mica/kksa ds v/khu Qhl dh nj esa o`f) djus esa l‘kDr ugha gSA ¿ iSjk 10
¼2½ Hkkjr dk lafo/kku && vuq- 265 && dj && fofk ds izkf/kdkj ds flok, mn~x`ghr vFkok olwy ugha fd;k tk ldrk && dj dk mn~xzg.k dh ugha] olwyh Hkh fdlh fof/k ds izkf/kdkj ds v/khu gksuk vko‘;d gSA
tc rd mifof/k la‘kksf/kr ugha dh xbZ gks rc rd izR;FkhZx.k mifof/k esa mfYyf[kr Qhl dh nj ls mPprj nj olwy djus esa l‘kDr ugha gSaA fdlh fu;e vFkok mifof/k esa mica/k ds vHkko esa ;g of?kZr Qhl olwy ugha dh tk ldrhA Hkkjr ds lafo/kku ds vuqPNsn 265 esa Hkh micaf/kr gS fd fof/k ds izkf/kdkj ds flok, dksbZ dj mn~x`ghr vFkok olwyh ugha fd;k tk,xkA vuqPNsn 265 esa micaf/kr gS fd dj dk mn~xzg.k gh ugha] olwy Hkh fdlh fof/k ds izkf/kdkj ds v/khu gksuk vko‘;d gSA vfof/kekU; fof/k vFkok fu;e }kjk dh xbZ dksbZ Hkh olwyh U;k;ky; }kjk gLr{ksi ;ksX; gSA ¿ iSjk 10
¼3½ lk/kkj.k [kaM vf/kfu;e] 1957 ¼e-iz-½ && /kkjk 21 && vkns‘k ikfjr djus dh ‘kfDr && esa vkns‘k la‘kksf/kr djus dh ‘kfDr lfEefyr gSA
vkns‘k ikfjr djus dh ‘kfDr esa vkns‘k la‘kksf/kr djus dh ‘kfDr lfEefyr gS ijarq ;g ‘kfDr ,d vR;f/kd egRoiw.kZ ‘krZ ds v/;/khu gS rFkk ;g ‘krZ ^^oSlh gh jhfr ls rFkk oSls gh eatwjh vkSj ‘krksZa ds v/;/khu jgrs gq, iz;ksDrO;** ‘‘kCnksa esa varfoZ"V gSA , vkb vkj 1957 ,l lh 676 vuqlfjrA ¿ iSjk 10
1. In this petition the petitioners have challenged enhancement of fees for keeping the vehicle within the limits of Nagar Panchayat, Mungaoli, district Guna. The Tax is levied upon the buses carrying on the passengers, trucks carrying on the goods and tractors and trolleies.
2. Counsel for the petitioners submitted that the fee cannot be enhanced unless the byelaws framed under section 357 of Madhya Pradesh Municipalities Act (hereinafter referred to as the 'Act') are amended. Learned counsel submitted that section 358 of the Act provides for framing of byelaws. The byelaws have been framed and have been published in Madhya Pradesh Gazette dated 12th January, 1980. The byelaws are known as "Mungaoli Municipality Temporary Occupation (hereinafter referred to as the 'Byelaws') of Streets and Public Places, Byelaws, 1980. Rule 4 of the byelaws provides that no person shall use or occupy any public street or place or immovable property vested in or under the control of the Council for the purpose of depositing building material or erecting, scaffolding thereon or selling or exposing for sales any goods or halting any cart, animal or vehicle or for any other like purpose without obtaining the permission of the Chief Municipal Officer or any officer authorised by the council in this respect on payment of fees prescribed under the provisions of byelaws (6), (7) and (8). Byelaws No. (6) provides that motor, truck, buses and tractors which are allowed to remain on stand so as to cause no obstruction in any public street or detained for a longer period than the scheduled one necessary for loading and unloading the goods or for taking up and getting down the passengers shall be subject to these byelaws and permission shall be granted to them on payment of fees at the rate of Rs. 1.00 per day or Rs. 30.00 per month.
3. Learned counsel for the petitioners submitted that unless the byelaws are amended, the respondents have no right to recover fee in excess of fees fixed by the byelaws. Learned counsel has, therefore, prayed that the notification of Nagar Panchayat, Mungaoli, Annexure P-1 deserves to be quashed, as Nagar Panchayat Mungaoli has no jurisdiction to enhance the rate of fee by passing a resolution. Learned counsel submitted that once the byelaws are made, they can be amended under the provisions of section 21 of M.P. General Clauses Act. Section 21 of the M.P. General Clauses Act is reproduced below :-
"21. Power to make to include power to add, to amend, vary or rescind orders, etc. -- where, by any Madhya Pradesh Act a power to issue notification orders, rules or bye-laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanctions and conditions, if any, to add, to amend, vary or rescind any notifications, orders, rules or byelaws, so issued."
Learned counsel, therefore, submitted that the power to amend, which is included in power to make the order, is exercisable in the like manner and subject to the like sanctions and conditions as govern the making of the original order. Learned counsel submitted that unless the byelaws are amended, enhancement of fee in excess of fee fixed by the byelaws is contrary to law and no such fee can be recovered. Any taxation contrary to law cannot be recovered as envisaged under Article 265 of the Constitution of India.
4. Learned counsel for the respondents submitted that under section 129 of the Act the Council is empowered to increase the rate of tax or fee by passing a resolution. Section 129 of the Act empowers the Municipal Council or Nagar Panchayat to enhance the tax by passing of resolution. Learned counsel then submitted that section 130 of the Act is applicable when the taxes are abolished, reduced with the leave of the State Government. Learned counsel submitted that under section 129 of the Act the respondent-Council is empowered to enhance the fee.
5. In para 3 of the return filed by respondent-Nagar Panchayat it is clearly menti
