GURPREET SINGH BABARA Vs. STATE OF C.G.

JUDGEMENT

(1.) CHALLENGE in this petition is to the imposition of "stand fee/suvidha shulk" on motor vehicles for parking in the bus stand within the limits of respondent No. 2 and 4-Municipal Corporations, Municipal Councils and respondent No. 3, 5, 6 and 7- Nagar Panchayats.

(2.) SHRI Verma, learned counsel appearing for the petitioner would submit that levy and collection of suvidha shulk/ stand fee under the provisions of sections 132 and 133 of the Chhattisgarh Municipal Corporation Act, 1956 (for short 'the Act, 1956') in case of Municipal Corporations and sections 127 and 129 of the Chhattisgarh Municipalities Act, 1961 (for short, 'the Act, 1961') in case of Municipalities and Nagar Panchayat, is without competence in view of the bar on imposition of taxes/fee by any local authority under section 6 of the Madhya Pradesh/ Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (for short 'the Adhiniyam, 1991'). Shri Verma would further submit that the Municipal Corporation/Municipal Council/Nagar Panchayats, even with the approval of the State Government, cannot impose tax or fee without having competence under the provisions of law as Article 265 of the Constitution of India clearly provides that no tax/fee shall be levied or collected except by an authority of law.

(3.) ON the other hand, Shri Bhatia, learned counsel appearing for the respondent No. 5 would submit that the bye-laws were framed by the Municipal Councils for imposition of suvidha shulk/stand fees and the same has been approved and notified properly. It is further submitted that the Supreme Court, in the matter of Cantonment Board, Mhow and another v. M.P.State Road Transport Corpn. [(1997) 9 SCC 450] held that there is no inconsistency or repugnancy between the provisions of the Adhiniyam, 1991 and the Act, 1961 for imposition and levy under section 127(l)(iii) of the Act, 1961 in case of imposition of entry tax which was referred with approval in case of Ramgarh Cantonment Board and Another v. State of Jharkhand and Others [( )11 SCC 223].