MUNICIPAL COMMITTEE ABOHAR Vs. KANSHI RAM

JUDGEMENT

(1.) The question for determination before the High court was whether Municipal Committee, Abohar, had the jurisdiction to impose water tax, in the municipal area, under Section 61 of the Punjab Municipal Act, 1911 (the Act). Following its earlier judgment in Khalsa Shoe Co. v. Municipal Committee, Ambala City, the High court answered the question in the negative and against the appellant Municipal Committee, Abohar.

(2.) The Municipal Committee can impose various taxes enumerated under Section 61 of the Act. Water tax has not been included therein. It is not disputed that Section 61 of the Act was amended in the year 1923. Prior to the amendment the said section specifically authorized the Municipal Committee to impose water tax. The net result is that by way of amendment in the year 1923, the legislature took away the power of the Municipal Committee to impose water tax in the municipal area. In Khalsa Shoe Co. case, a learned Single Judge of the High court held as under:.

(3.) We see no ground to interfere with the reasoning of the High court in Khalsa Shoe Co. case which has been followed in the present case. The appeal is dismissed. No costs,