ALLAHABAD HIGH COURT
JAGDISH SAHAI, BISHAMBHAR DAYAL, JJ
some of the rickshaw owners and drivers operating in the city of Banaras – Appellant
Versus
the Municipal Board and now the Corporation of Banaras – Respondent
| Table of Content |
|---|
| 1. municipal board's authority to impose licence fees. (Para 2 , 3 , 18) |
| 2. legal distinction between taxes and licence fees. (Para 4 , 5 , 6 , 7 , 26 , 30 , 32) |
| 3. challenge to the validity and rationale of imposed fees. (Para 8 , 19 , 20) |
| 4. evaluation of the legitimacy of fees against municipal duties. (Para 9 , 21 , 41 , 43) |
| 5. final judgment and conditions for fee adjustment. (Para 10 , 12 , 45) |
1. I regret that I have to differ from my brothers Jagdish Sahai and Bishambhar Dayal and to say that the appeal deserves to be dismissed.
2. The Municipal Board framed Rickshaw bye - laws in exercise of the power conferred upon it under S.298 (II) - List I - H (c) and (d) and 294. It is not in dispute that it could in exercise of the power frame the bye - laws imposing the obligation of taking out licences on the proprietors and drivers of rickshaws and fixing the fees payable for the licenses. What is contended is that cl.(12) of the bye - laws fixing a fee of Rs.30/-for a licence granted to a proprietor, and cl.(14) fixing a fee of Rs.5/- for a licence granted to a driver, of a rickshaw are invalid, because the total amount realised from the licence fees far exceeds the ex
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