LAFARGE INDIA PVT.LTD Vs. GRAM PANCHAYAT ARASMETA

JUDGEMENT

(1.) The issues involved in all these cases are connected by a common thread. Writ Petition No. 2304 of 2003 is taken as the lead case. The prayers are in the following terms:

(2.) The main ground of challenge as put forth by Shri Ashish Shrivastava, the learned counsel appearing for the Petitioners is that the Respondent-Panchayat has no authority or jurisdiction to levy or demand Terminal tax in respect of the goods carried by the Petitioners through the conveyor belts from the premises directly to the wagon, without suffering any transport through road, and then by rails to the destination.

(3.) By virtue of very peculiar nature of operation, the contention is that no power is vested with the State to invoke the jurisdiction under entry No. 56 of List No.II of the 7th Schedule to the Constitution of India and legislate upon the subject, as it is applicable only in respect of conveyance through "roads", whereas the conveyance sought to be effected by the Petitioners is virtually through "air" factory premises to the wagons through conveyor belts and thereafter, by rails.