MUNICIPAL CORPORATION GWALIOR, HEMANT KUMAR GUPTA AND GWALIOR TRANSPORT UNION Vs. M.E.S. BUILDERS ASSOCIATION & ORS., MUNICIPAL CORPORATION AND STATE

JUDGEMENT

(1.) THIS order shall also govern the disposal of Letters Patent Appeal No. 244/96 (Hemant Kumar Gupta and another vs. Municipal Corporation, Gwalior and another) and Letters Patent Appeal No. 274/96 (Gwalior Local Transport Union and anr. vs. State of Madhya Pradesh and others).

(2.) THESE appeals are filed against the order passed by the learned Single Judge in Writ Petition No. 1252/1994 decided on 27/3/1996.

(3.) RESPONDENT no. 1 has filed a writ petition before Single Bench of this Court challenging the enhancement of levy of tax on entry of materials known as building materials. It was decided that every truck and tractor entering into the limits of Municipal Corporation, Gwalior was required to pay tax of Rs. 20/ -; Rs. 4 was to be paid by tempo, bullock -cart and tonga, and Rs. 3/ - were payable by hand -cart entering into the limits of Municipal Corporation, Gwalior. Later entry fee was fixed at Rs. 50 / - for truck bringing building materials, trolley attached with the tractor fee was fixed at Rs. 25 / - and for bullock -cart Rs. 10/ -were payable as fee. Enhancement of fee was issued by notification Annexure P/3 annexed with the writ petition. Respondent - Association has challenged the recovery before the writ Court. Single Bench found that the power to enhance the fee is not vested with the Municipal Corporation and allowed the petition and quashed the enhanced recovery. It was further observed that whatever amount is recovered by the Municipal Corporation shall not be refunded, since such refund would amount to unjust enrichment.