STATE OF GUJARAT Vs. ANGADIA KANTILAL SOMABHAI

JUDGEMENT

(1.) In these three appeals the question of general importance which arises for our determination is (i) whether a firm of Angadias can be said to be importers of goods within the meaning of Rule 11 of the Ahmedabad Municipal Corporation Octroi Rules framed under sub-sec. (7) of sec. 457 read with sub-sec. (1) of sec. 149 of the Bombay Provincial Municipal Corporation Act 1949 (hereinafter called the Act) and if yes (ii) whether it can be called upon to furnish the information required by the requisition notice issued as per Schedule I appended to the Rules. In order to decide this question it is necessary to refer to few provisions of law which have a bearing on the point at issue.

(2.) Sec. 127 (2) of the Act empowers the Municipal Corporation to impose taxes specified in sub-sec. (i) of the said section Octroi is one of the taxes specified in sub-sec. (2) of sec. 127 of the Act. Sec. 149(1) enacts the procedure to be followed for levying the taxes specified in sub-sec. (2) of sec. 127 of the Act. That section lays down that in the event of the Corporation deciding to levy any of the taxes specified in sub-sec. (2) of sec. 127 it shall make detailed provision in so far as such provision is not made under the Act in the form of rules modifying emplifying or adding to the rules at the time in force for any of the mat- ters catalogued in clauses (a) to (e) of that sub-section Under clause (a) rules can be made in regard to the nature of the tax the rates thereof the class or classes of persons articles or properties liable thereto and the exemptions therefrom. if any to be granted and under clause (b) rules can be made in regard to the system of assessment and method of recovery and the powers exercisable by the Commissioner or other offi- cers in the collection of the tax. Sec. 454 next provides that the Corpo- ration may add to the Schedule A rules not inconsistent with the provi- sions of the Act (which expression shall in this section be deemed not to include the said Schedule A) to provide for any matter dealt with or for any of the purposes specified in the said Schedule; and may subject to the same limitations amend alter or annul any rule in the said Schedule A. Sub-sec. (7) of sec. 457 provides for making rules in regard to the assessment and recovery of municipal taxes the conditions on which refunds of municipal taxes shall be allowed and in respect of a tax leviable under sub-sec. (2) of sec. 127 the matters referred to in sub-sec. (1) of sec. 149. Therefore in exercise of the power conferred by sub-sec. (7) of sec. 457 read with sub-sec. (1) of sec. 149 of the Act the Corporation framed Rules known as the Ahmedabad Municipal Cor- poration Octroi Rules (hereinafter called the Rules). Rule 11 with which we are concerned reads as under :

(3.) Sec. 466 empowers the Commissioner to make Standing Orders consistent with the provisions of the Act and the Rules and bye-laws in respect of :