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1 - 5 of 5 (0.21 seconds)Section 128 in Transfer of Property Act, 1977 [Entire Act]
Section 160 in The Manipur Municipalities Act,1994. [Entire Act]
Section 164 in The Manipur Municipalities Act,1994. [Entire Act]
Brij Mohan Lal vs Emperor on 15 December, 1933
8. The learned Counsel for the plaintiff-respondent has cited the case in Brij Mohan Lal v. Emperor (1934) 21 A.I.R. All. 497. In that case the applicant was convicted for the infringement of a bye-law framed by the Agra Municipality with reference to motor lorries plying for hire and a fine was imposed on him by the Magistrate. The Sessions Judge made a reference to this Court recommending that the fine be reduced. It was contended on behalf of the applicant that no offence had been committed because the bye-law which the accused had infringed was void, being ultra vires of the Municipal Board. It was argued that the licence fee was in substance a tax and that the Municipal Board could not impose a tax without the sanction of the Local Government. It was found in that case that the bye-law in question had been sanctioned by the Commissioner and it was observed that "the license fee has not been imposed and sanctioned in the manner provided for a tax." In the case before us there was no allegation made by the plaintiff that the bye-law in question had not been sanctioned by the Local Government. On the contrary, we find from the Manual containing the Saharanpur Municipal Bye-laws that the bye-law in question was sanctioned by the Local Government by Notification No. 1746/XI-48 H, dated 3rd May 1917. The case before us is thus distinguishable from the case cited. We cannot accept the general proposition advanced by the learned Counsel for the plaintiff-respondent that a fee payable for a licence can never be a tax. As already observed, the imposition of an obligation to take out a licence for plying on hire within the Municipality a vehicle or other conveyance on payment of a fee is only a method for the realization of the tax which the law authorizes the Board to impose on such vehicles and other conveyances. The point becomes clear by a reference to the Municipal Account Code (Vol. II of the Municipal Manual, 1937 Edition). Ch. II of the Code is headed: "Taxes other than octroi or any similar tax payable on immediate demand, Rents and Fees." Below this heading there is a note which says:
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