MOHAN CHOPADA Vs. STATE OF MP

JUDGEMENT

(1.) All these petitions have been filed by the petitioners who are dealers in timber and have purchased timber from the Forest Depot at Umariya and have been subjected to terminal tax by the Municipal Council, Umariya at rates which have been revised from time to time. All the petitioners have assailed the rate of terminal tax levied by the Municipal Council, Umariya on identical grounds. As all these petitions are identical and involve similar and identical issues, they are heard and decided concomitantly.

(2.) The short facts leading to the filing of the present petitions are that the petitioners, who are dealers in timber and have saw-mills in Jabalpur, have filed these petitions being aggrieved by the rates of terminal tax determined and recovered by the Municipal Council, Umariya under the provisions of M.P. Municipalities Act, 1961 (hereinafter referred to as 'the Act').

(3.) It is stated that the petitioners have purchased timber from the Forest Depot, Umariya and on the said purchase the Municipal Council, Umariya initially levied 0.50% terminal tax on the price of the timber by notification dated 06.03.1984 (Annexure P/1). On 13.02.1994 ( Annexure P/4) this rate was enhanced from 0.50% to 1.50%. From 31.10.2000 (Annexure P/6) it was enhanced from 1.50% to 2.00% and from 30.07.2003 (Annexure P/8) it was enhanced from 2.00% to 3.00%.