Gujarat High Court
Vvf vs State on 3 March, 2011
Author: S.J.Mukhopadhaya
Bench: S.J. Mukhopadhaya
Gujarat High Court Case Information System
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LPA/1200/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
LETTERS
PATENT APPEAL No. 1200 of 2009
In
SPECIAL
CIVIL APPLICATION No. 115 of 2000
With
LETTERS
PATENT APPEAL No. 1573 of 2009
In
SPECIAL
CIVIL APPLICATION No. 1325 of 2000
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VVF
LTD - Appellant(s)
Versus
STATE
OF GUJARAT & 3 - Respondent(s)
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Appearance :
MR
MIHIR JOSHI, SR. ADVOCATE with MR HARDIK P MODH for Appellant(s) :
1,
GOVERNMENT PLEADER for Respondent(s) : 1,
None for
Respondent(s) : 2, 4,
MR BM MANGUKIYA for Respondent(s) : 2.2.1,
2.2.2, 2.2.3,2.2.4
MS BELA A PRAJAPATI for Respondent(s) : 2.2.1,
2.2.2, 2.2.3,2.2.4
MR ZUBIN F BHARDA for Respondent(s) :
3,
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CORAM
:
HONOURABLE
THE CHIEF JUSTICE MR. S.J. MUKHOPADHAYA
and
HONOURABLE
MR.JUSTICE J.B.PARDIWALA
Date
: 03/03/2011
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. S.J. MUKHOPADHAYA) Article 243X(a) empowers the legislature of a State to authorise a Municipality to levy, collect and appropriate taxes, duties, tolls and fees in accordance with such procedure and subject to such limits as may be prescribed under the Act. The legislatures have enacted the Gujarat Municipalities Act, 1963. Under Section 99, which prescribes "the taxes which may be imposed", subject to any general or special orders which the State Government may make in that behalf and to the provisions of Sections 101 and 102 of the said Act, a Municipality may impose for the purpose of the said Act, any of the taxes as mentioned therein including (i) a tax on buildings or lands situate within the municipal borough (carpet area) of the buildings or lands or both. Under Section 101 of the 1963 Act, procedure to impose tax has been stipulated whereunder a Municipality before imposing a tax is required to observe certain procedures which includes the classes of persons or of property or of both which the Municipality proposes to make liable to pay tax and any exemption which the Municipality proposes to make.
From the aforesaid provisions, while we find that State Government having delegated with specific power under Section 99, but the power for deciding the classes of persons, property or both on which the Municipality proposes to fix tax and the power of exemption is vested with the Municipality under Section 101. The question arises in the present case as to whether in the background of the aforesaid provisions of law, the State Government has power to exempt the class of industries or persons from paying the tax as fixed by the Municipality and in absence of any resolution of the Municipality whether any officer of the Municipality can grant such exemption.
For hearing on the above issued, post the matter on 5th April, 2011 at 2.30 PM.
[S. J. MUKHOPADHAYA, CJ.] [J. B. PARDIWALA, J.] sundar/-
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