GOKALDAS AMARSHI Vs. PORBANDAR CITY MUNICIPALITY

JUDGEMENT

(1.) The second appeal raises an interesting question regarding the imposition of Vehicle Tax by the Porbandar City Municipality respondent in the second appeal and the main contention is that the tax was not imposed in accordance with the procedure laid down by the relevant section of the Bombay District Municipal Act 1901 as adapted and applied to State of Saurashtra. In the Special Civil Application the same tax is challenged and besides this ground which has been canvassed in the Second Appeal the petitioner has raised several other contentions. But when the matter reached for hearing before us Mr. Vyas learned advocate for the petitioner stated that apart from the ground regarding noncompliance with the procedure laid down in the relevant section of the Act he was not relying upon any other challenge to the Vehicle Tax imposed by the respondent Municipality and therefore it will be convenient to dispose of both the second Appeal and the Special Civil Application by this common judgment.

(2.) For the purposes of this judgment the relevant sections and the necessary facts may be stated at this stage. The Bombay District Municipal Act 1901 was applied to the State of Saurashtra in 1949 (hereinafter referred to as the Act. Under sec. 59 of the Act subject to any general or special orders which the State Government may make in this behalf any municipality after observing the preliminary procedure required by sec. 60 and with the sanction of the State Government in the case of City Municipalities and in other cases of the Director of Local Authorities and subject to such modifications or conditions as under sec. 61 the State Government or the Director of the Local Authorities respectively in according such sanction deems fit may impose for the purposes of this Act any of the following taxes that is to say (i) xx xx xx (ii) a tax on all or any vehicles xx xx xx kept for use within the said District whether they are actually kept within or outside the said District. Sec. 60 which is the material section provides as follows:-

(3.) A resolution was passed by the General Committee of the Porbandar Municipality on July 9 1951 selecting the Vehicle Tax. After that selection was made certain procedure was bound to be followed and ultimately new resolution was passed by the Porbandar Municipality on March 6 1954 The copies of the rules which had been earlier approved were amended and a notice was published on April 1 1954 A copy of that notice is at Ex. 46 of the record of the case. Ex. 46 mentions Residents within the limits of Porbandar City Municipality are hereby given notice that the General Board of the Porbandar City Municipality has passed resolution in its meeting of March 6 1954 being resolution No. 2 approving the rate of Vehicle Tax and the rules in connection with that tax and the Municipality intends to impose the Vehicle Tax after making amendment in the present Vehicle Tax. Rules. Copies of these rules are appended hereto and have also been placed at the following places for public information:-