GANESH OIL TRADERS Vs. DELHI TERMINAL TAX AGENCY

JUDGEMENT

(1.) In this and the connected petitions the question which arises for consideration is whether an appeal can be filed under Section 169 of Delhi Municipal Corporation Act, 1957 (hereinafter referred to as the said Act) against the levy of terminal tax.

(2.) The Petitioner had brought into Delhi Palm Oil. The Terminal Tax was charged at the rate of Rs. 7.00 per. quintal instead of Rs. 2-33 per quintal as claimed by the petitioner. The petitioner filed an appeal under Section 169 before the Additional District Judge, Delhi challenging the said levy at the enhanced rate. The Additional District Judge by his order dated 20th November, 1979 came to the conclusion that levy of Terminal Tax could not he challenged by way of an appeal under Section 169 of the Act. It was held that the only provision which could be invoked by the petitioner was by filling appeal etc. under Rule 36 of the Terminal Tax Rules, 1958. Aggrieved by the order the petitioner has filed the present petion under Article 227 of Constitution of India.

(3.) Chapter VIII of the Municipal Corporation Act refers to levy of taxes. Section 113 contains the power of the Corporation to levy the taxes mentioned therein. Terminal Tax is not one of the taxes which can be levied by the Corporation under Section 113. The levy and collection of terminal tax is provided by Section 178 to 183. Section 178(1) which is the charging section for levy of terminal tax reads as under :