Bank Of Bihar Ltd. vs Commissioner Of Buxar Municipality And ... on 28 July, 1965
Their Lordships approved the view taken by Jack, J. in Burmah Shell Oil Storage and Distributing Co. of India, Ltd. v. Sudhansu Bhusan Chatterjee, AIR 1936 Cal 477 and held that the imposition of the tax by the Jalpaiguri Municipality was quite valid and there was no ground for setting aside the conviction and sentence of the petitioners. This decision is be all fours and I have already indicated that as to whether any profit accrued to the present petitioner within the limits of the Buxar Municipality is immaterial. It should be mentioned here that Section 82 of the Bihar and Orissa Municipal Act corresponds with some minor changes to Section 123 of the Bengal Municipal Act, 1932. Clause (f) of Section 123 of the Bengal Municipal Act gave power to the Commissioners to imposs tax on the trades, professions and callings specified in Schedule 4 at such rates as may be fixed by the Commissioners within the maximum lates fixed in the said schedule. Clause (ff) of Section 82 of the Bihar and Orissa Municipal Act also authorises the Commissioners to impose such taxes and the word "employments" has been added in Clause (ff). The charging Section 150-A of the Bihar and Orissa Municipal Act corresponds substantially to Section 182 of the Bengal Municipal Act. Schedule 4 of each Act lays down the scale of taxes.