DAYABHAI PUNAMBHAI PATEL Vs. STATE OF M P

JUDGEMENT

(1.) The petitioner, who is a passenger transport operator, has filed this petition under Articles 226 and 227 of the Constitution to quash the resolution No. 26 dated 31-5-1982 passed by the Municipal Council, Anjad (Annexure-B) whereby they have decided to impose Adda Tax or fees at the rate of Rs. 2/- per bus per day which enters or passes through the bus stand at Anjad and in implementation thereof by Annexure-C which is a letter dated 1-6-1982 addressed by the Chief Municipal Officer, Anjad to the petitioner, he has been directed to pay the Adda Tax at Rs. 2/- per day per bus with effect from 1-71982.

(2.) The short facts giving rise to this petition may be stated, in brief thus : The petitioner holds six stage carriage permits to ply passenger buses from Barwani which pass through the area of Anjad Municipality. The respondent No. 1 by Annexure-A; which is a letter dated 1-12-1981 addressed to all the municipalities invited suggestions regarding levy of such a tax or fee. It appears, treating this letter Annexure-A as an order of the State Government the respondent No. 2 Anjad Municipality passed the resolution Annexure-B, in pursuance of which they called upon the petitioner by Annexure-C to pay the said tax at the rate of Rs. 2/- per day per bus with effect from 1-7-82.

(3.) Despite service of notice the respondents have not filed any returns. Even though SPC was issued to the respondents none of them have appeared at the hearing of this petition.