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2002 Supreme(Online)(Jhk) 1

HARKAND HIGH COURT
Iqbal Ahmad, J
Deputy Commissioner, Hazaribagh – Appellant
Versus
Ramgarh Cantonment Board – Respondent


Advocates:
For the Appellants/Petitioners:[Advocate for Deputy Commissioner]
For the Respondents:[Advocate for Ramgarh Cantonment Board]

Table of Content
1. facts of the appeal regarding the imposition of tax by the cantonment board. (Para 1 , 2 , 3)
2. analysis of legislative powers regarding tax imposition. (Para 4 , 5)
3. interpretation of tax levying provisions and jurisdiction. (Para 6 , 7 , 9)
4. final ruling against tax imposition by the cantonment board. (Para 10 , 11 , 12)

1.This appeal under Clause 10 of the Letters Patent is directed against the judgment dated 26th July, 2001 whereby the writ application filed by Respondent No.1 writ petitioner against Ramgarh Cantonment Board (Respondent No.2) and others including the State of Jharkhand and Deputy Commissioner, Hazaribagh (Appellant Nos. 1 and 2) was allowed and the impugned restrictions put by the appellant No.2, the Deputy Commissioner, Hazaribagh, were quashed.

2. The brief facts leading to the filing of this appeal are that Ramgarh Cantonment Board, a Board constituted under the Cantonments Act, 1924 , in purported exercise of the power allegedly vested in it under S.60 of the , invited tenders for collection of Vehicles Tax from the vehicles entering into Ramgarh Cantonment area. In response, many persons including writ - petitioner submitted their ten





































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