(1.) This case has come up before us upon a reference made by a Division Bench, which felt that the decision of another Division Bench on the point in question requires reconsideration and accordingly framed a question for its decision, namely,
(2.) The brief facts is, that the Municipalities were imposing tax on entry of vehicles under Section 128 of the U.P. Municipalities Act, 1916. With effect from 01st August, 1991, the levy of toll tax on entry of vehicles in the municipal area was abolished and, since then, no tax on entry of vehicles is being levied in a municipal area.
(3.) However, the Cantonment Board, Dehradun continued to levy tax on entry of vehicles in its cantonment area. The collection of such tax was challenged in Arun Kumar Jaiswal v. Cantonment Board, Dehradun and Anr.,2004 2 UD 401, which was dismissed by a judgment dated 01.09.2004 passed by a Division Bench of this Court, holding that the Cantonment Board had the jurisdiction and power to levy tax on entry of vehicles. The Division Bench held as under:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
Read More
Sales: sales@the-laws.com
Support: info@the-laws.com
8000853936
9376168072
27, 4TH FLOOR, Agrawal Center, Ashram Road, Income Tax, Ahmadabad 380014.
LOGIN