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VISHAL DHAGAT
Gram Panchayat Hargarh – Appellant
Versus
State of M. P. – Respondent
ORDER
1. Petitioner has filed this petition under Article 226 of the Constitution of India making a prayer to quash impugned letter dated 13.4.2023 contained in Annexure-P/4 and letter dated 21.4.2023 contained in Annexure-P/5.
2. Letter dated 13.4.2023 is written by Sub Divisional Officer (Revenue), Sihora, District Jabalpur to Chief Executive Officer, Janpad Panchayat Sihora regarding recovery of illegal Toll Tax in Hargarh area. Request was made to conduct an enquiry regarding illegal extortion of Toll Tax. By letter dated 21.4.2023, Chief Executive Officer, Janpad Panchayat Sihora has written a letter to Secretary, Gram Panchayat Hargarh, Janpad Panchayat Sihora, wherein it was informed and directed to Secretary, Gram Panchayat Hargarh that there is no provision for imposition of commercial tax under Section 77-A(2) of M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993. Request was made to submit its enquiry report regarding illegal recovery of Tax in Gram Panchayat Hargarh.
3. Counsel appearing for petitioner submitted that tax has been imposed as per provision of Item No.8 of Schedule-II under section 77-A (2) of M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993. Resolution h
The Cantonment Board cannot levy taxes on vehicles entering its limits without legislative authorization from respective municipal laws.
The distinction between a 'fee' and a 'tax' and the criteria for determining whether a charge is a fee or a tax.
The authority to impose taxes under state legislation prevails over conflicting provisions of subordinate legislation related to permits under all-India rules.
Heavy Earth Moving Machinery, intended for off-road use only, do not qualify as 'motor vehicles' under the Motor Vehicles Act and are not subject to taxation, as confirmed by expert certifications.
Subordinate legislation cannot impose taxes unless explicitly authorized by the parent statute, reaffirming the supremacy of plenary legislation.
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