CHUNILAL JETHALAL Vs. AHMEDABAD BOROUGH MUNICIPALITY

JUDGEMENT

(1.) THIS is a revision application against the decision of the Small Cause Court Judge of Ahmedabad. The applicant was charged with wheel tax under Section 73 (2) of the Bombay Municipal Boroughs Act, 1925, and he paid a sum of Rs. 600 under protest, and in this suit he sues to recover that amount. The learned Small Cause Court Judge dismissed the suit.

(2.) SECTION 73 (2) empowers a Municipality to impose a tax for the purposes of the Act including a tax on all vehicles used and kept for use within the said borough, whether they are actually within or outside the said borough.

(3.) IN my opinion, therefore, the decision of the learned Judge was right and this application must be dismissed with costs. .