RALLA RAM Vs. PROVINCE OF EAST PUNJAB

JUDGEMENT

(1.) THE question to be determined in this appeal is whether the provisions of the Punjab Urban Immovable Property Tax Act (Punj. Act No. XVII of 1940), which will hereinafter be referred to as the Punjab Act, are beyond the powers of the Provincial Legislature which enacted it. THE question arose under the following circumstances.

(2.) THE appellant is the owner of a shop in the town of Amritsar. Under the Act, to which reference has been made, he was called upon to pay, a sum of Rs. 67-8-0 as property tax for the year 1943-44 in respect of the shop. At first, he denied his liability to pay the amount, but, subsequently, he paid it under protest, and thereafter instituted a suit in the Court of the Judge of Small Causes at Amritsar, claiming its refund on the ground that the Act which levied the property tax was ultra vires the Punjab Legislature. This suit was dismissed, and thereupon, he made an application for revision to the Lahore High Court, but the application also was dismissed. While dismissing the application, however, the High Court granted a certificate under Section 205 (1) of the Government of India Act, 1935, and he has accordingly preferred an appeal in this Court.

(3.) UNDER Section 316 of the Government of India Act, 1935, the powers conferred on the Federal Legislature are exercisable by the Indian Legislature. Section 99 (1) of the Government of India Act gives the power to the Federal Legislature to make laws for the whole or any part of British India or any federated State, and to the Provincial Legislature to make laws for the Province or for any part thereof. This section is followed by Section 100, which runs as follows: (1) Notwithstanding anything in the two next succeeding sub-sections, the Federal Legislature has, and a Provincial Legislature has not, power to make laws with respect to any of the matters enumerated in List I in the Seventh Schedule to this Act (hereinafter called the 'federal Legislative List' ). (2) Notwithstanding anything in the next succeeding sub-section, the Federal Legislature, and subject to the preceding sub-section, Provincial Legislature also, have power to make laws with respect to any of the matters enumerated in List III in the said Schedule (hereinafter called the 'concurrent Legislative List' ). (3) Subject to the two preceding sub-sections, the Provincial Legislature has, and the Federal Legislature has not, power to make laws for a Province or any part thereof with respect to any of the matters enumerated in List II in the said Schedule (hereinafter called the 'provincial Legislative List' ). (4) The Federal Legislature has power to make laws with respect to matters enumerated in the Provincial Legislative List except for a Province or any part thereof.