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S.P.KHARE
WESTERN COALFIELDS LTD. , PATHAKHERA – Appellant
Versus
TAHSILDAR, BETUL – Respondent
S.P. Khare, J.
This is a petition under Article 226 of the Constitution of India challenging the demand notice dated 25-7-1996 (Annexure A-1) and the recovery certificate dated 27-6-1998 (Annexure A-2) for payment of Rs. 73,70,003/- as terminal tax.
The petitioner is a Government Company. It is extracting coal from the Pathkhera coal mines and selling it. It is within the municipal limits of respondent No. 2 Municipal Council Sarani. Terminal tax has been imposed by this Municipality u/s 127(l)(xvi) of the M.P. Municipalities Act, 1961 (hereinafter to be referred to as the Act) on the export of goods from its limits after its proposal was sanctioned by the State Government as per notification published in the Official Gazette on 26-4-1991. Item No. 6 of the Schedule of the articles is "Coal" and the rate of tax on this is 2% of its value. The respondent No. 2 by the impugned notice is demanding terminal tax for the period 16-9-1991 to 16-9-1995.
The petitioner's case is that terminal tax cannot be levied on the export of coal from the municipal limits. Further, the petitioner is selling the coal at the pit-head of the colliery and it is the purchasers of coal who are exporting it
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