2008 (11) SCC 223
Para 2: The central question which arises
for adjudication in this appeal is regarding the power, competence and
authority of the Cantonment Board to levy entry tax on vehicles entering into
the cantonment area.
Para
7: A
bare reading of sub-sec. (1) of sec. 60 clearly reveals that the power to levy
any tax is dependent upon and co-extensive with any such corresponding power
which may vest in the municipality being relatable to and dependent upon
legislative enactment concerning, governing or regulating the powers of such
municipality.
Para
8: The
Division Bench has rightly held that sub-sec. (1) of sec. 60 of
the Cantonments Act, 1924 is not totally an independent provision by
itself, in the sense that the power by itself has not been given to the Board
to levy tax and the provision is related to and dependent upon any
corresponding analogous provision in a legislative enactment of the
municipality. In other words, if the municipality in an area has the power to
levy tax under a relevant enactment, by virtue of the power created under
sub-sec. (1) of sec. 60, the same power would vest in a Cantonment Board. In
order to find out whether the Cantonment Board has any power to levy entry tax,
it is necessary to find whether the municipality has similar power to levy
entry tax.
Sandeep
Jalan
Advocate
Law
Referencer: https://www.vakeelkanumber.com/
Comments
Post a Comment