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Visakhapatnam Municipality vs Kandregula Nukaraju & Ors on 29 August, 1975 cites

Atlas Cycle Industries Ltd vs State Of Haryana & Anr on 11 August, 1971

Far from supporting the argument, we consider that the decision shows how a provision like the one contained in Section 3(4) cannot have the effect contended for by the "appellant in the Atlas Cycle case, section 5(4) of the Punjab Municipality Act. 1911 provided that when any local area was included in a municipality, "this Act and............... all rules, bye laws, orders, directions and powers made, issued or conferred under this Act and in force throughout the whole municipality at the time, shall apply to such areas". The industrial area within which the factory of the Atlas Cycle was situated was by a notification included within the municipality of Sonepat. The municipality thereafter purported to impose octroi duty on the goods manufactured, by the company without following the procedure corresponding to that prescribed by sections 81 and 83 of the Act. It was held by this Court that since section 5(4) of the Punjab Act did not, significantly, refer to notifications and since section 62(10) of the Punjab Act spoke of "notification" for the imposition of taxes, it was not competent to the municipality to levy and collect octroi from the company on the strength merely of the provision contained in section 5(4) of the Punjab Act. Tn the instant case, what section 3(4) provides is that once a notification including any area within a municipality is published under section 3(3), "The provisions of this Act shall come into force into ........ any municipality or part thereof.. .....on the date of publication of the notification under sub-section (3), if such date is the first day of April, or in any other case, on the first day of April immediately succeeding the date of publication of such notification". Thus. by section 3(4), once a notification is issued under section 3(3), all the provisions of the Act come into force. That means that sections 81 and 83, which are a part of the act, would also apply to the entire Municipal area. It would then be obligatory for the municipality to follow the procedure prescribed in these sections. Taxes can be imposed under the Act only by passing appropriate resolutions under section
Supreme Court of India Cites 21 - Cited by 11 - A N Ray - Full Document
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