MUNICIPAL COUNCIL Vs. STATE OF M P

JUDGEMENT

(1.) Controversy raised in this writ petition revolves round the action taken by the functionaries of the State of Madhya Pradesh in allegedly preventing the petitioner, a Municipal Council, in taking steps for recovery of dues towards terminal tax from respondent no.10.

(2.) It is a matter of record that the petitioner is a Municipal Council constituted under Section 5 of the M.P. Municipalities Act, 1961. Being so is, endowed with all the duties, functions and powers under the Act. One such power is to impose terminal tax on goods or animals exported from the limits of the Council. This power is conferred vide clause (n) of sub-section (6) of Section 127 and the Rules framed by the State Government. These rules are the Terminal Tax (Assessment and Collection) On The Good Exported From Madhya Pradesh Municipal Limits Rules, 1996.

(3.) That, respondent no.10 Hindustan Copper Limited is a Company incorporated under the Companies Act, 1956 and is engaged in the business of mining of Copper and its purification, sell and export.