THE ROHTAK AND HISSAR DISTRICT ELECTRIC SUPPLY CO. LTD. Vs. THE MUNICIPAL BOARD, SULTANPUR UP AND ANOTHER

JUDGEMENT

(1.) Petitioner is an Electric Supply Co. which carries on the business of distributing electricity within the Municipal limits of Sultanpur, that under Notification No. 2365 -XXIII -186 -23, dated 7 -5 -1917, the Respondent Municipal Board published the rules in pursuance of Sec. 128 of the UP Municipalities Act for the imposition of tax on certain trades, vocations or callings. The Respondent Board issued notices to the Petitioner proposing to levy a tax of Rs. 400/ - for each year on the Petitioner for years 1959 60,1960 -61,1961 -62, 1962 -63 and 1963 -64, inviting objections, if any, against the said proposals. Petitioner objected to the assessment of the proposed tax on the ground that "the only trade carried on by the Petitioner within the limits of Sultanpur is that of "distribution of electricity" which is not taxable. Respondent Board rejected the Petitioner's objection and finally assessed on him a sum of Rs. 400/ - as tax for each of the five years. Petitioner's appeal Under Sec. 160 of the UP Municipalities Act was dismissed by the Additional District Magistrate (Judl.) on 30 -6 -65.

(2.) By this petition the Petitioner prays for a writ of certiorari for quashing the demand notice dated 7 -3 -64, issued by the Municipal Board demanding a sum of Rs. 4000/ - from him as a trade tax.

(3.) Mr. B.G. Dey, learned Counsel for the Petitioner, has argued that, although the Petitioner company is carrying on the business of supplying electricity on payment for making profits within the Municipal limits of Sultanpur it is not one of the taxable trades within the meaning of the rules framed by the Municipal Board for the imposition of tax on trades and callings. Learned Counsel contends that the electrical energy which is being distributed by the Petitioner company is not an article of lighting within the meaning of item No. 3 of the Schedule, headed by taxable trade or dealings as published in the notification referred to above. I find no substance in this argument.