RAMGARH CANTONMENT BOARD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THIS appeal is directed against the judgment passed in letters Patent Appeal No. 556 of 2001 dated 4th October, 2001 delivered by the High Court of Jharkhand at Ranchi.

(2.) THE central question which arises for adjudication in this appeal is regarding the power, competence and authority of the cantonment Board to levy entry tax on vehicles entering into the cantonment area.

(3.) ON 26. 7. 2001, the learned Single Judge allowed the writ petition filed by respondent No. 3 by holding that the Deputy commissioner, Hazaribagh could not restrain the Cantonment board from levying of entry tax on goods vehicles passing through the Cantonment Board Area. The learned Single Judge quashed the order by which restriction on collecting entry tax was placed by the Deputy Commissioner, Hazaribagh.