TOWN MUNICIPAL COUNCIL KALGHATGI Vs. URMILLA KOTHARI

JUDGEMENT

(1.) This appeal by certificate which is directed against the judgment and order dated 21-9-1976* of the High Court of Karnataka at Bangalore reversing the judgment and order dated March 3, 1976 of a Single Judge of that Court dismissing writ petition No. 6945 of 1975 filed by the respondent involves a substantial question of law of general public importance relating to the validity of the levy of what is styled as 'supervision fee' under Section 124 of the Karnataka Municipalities Act, 1964 (hereinafter referred to as 'the Act') read with Rule 26 of the Karnataka Municipalities Taxation Rules, 1965 (hereinafter referred to as 'the Rules').

(2.) The facts of the case lie in a short compass and may be stated as follows :-

(3.) The appellant, on the basis of a resolution passed by it on January 25, 1975, and approved by the State Government levies the aforesaid fee of Re. 1/- per truck under Section 124 of the Act read with Rule 26 of the Rules. The trucks of the respondent using the State highway within the municipal limits of Kalghatgi, District Dhanwar are accordingly made to pay the fee for each of their trips.