BIJOY SINGH DUGAR (JAIN) Vs. GAUHATI MUNICIPAL CORPORATION THE COMMISSIONER GAUHATI MUNICIPAL CORPORATION, GUWAHATI THE STATE OF ASSAM

JUDGEMENT

(1.) In this petition question arises as to whether the cow kept for milking in Guwahati city by the Petitioner is subject to tax under the provision of Gauhati Municipal Corporation Act, 1971, hereinafter referred to as 'the act'.

(2.) I have heard Mr. O.P. Bhati, learned Counsel for the Petitioner and Mr. A.B. Choudhury, learned Counsel for Gauhati Municipal Corporation.

(3.) Mr. Bhati, learned Counsel for the Petitioner has submitted that Section 144 of the Act enumerates the subject matter on which the Gauhati Municipal Corporation (in short' the Corporation) may levy taxes. Section 167 of the Act provides for levy of taxes on vehicles, boats and animals of the description specified in the Scheduled, when kept for use in the city for the conveyance of the passengers or goods in the case of vehicles and boats and for riding, racing, draught or burden in case of animal and, as such, cows kept for milking in the city by any individual, are not liable to be taxed under the provisions of the Act. However, in the First Schedule of the Act, while laying down the rates of taxes leviable on vehicles, animals boats etc. as provided under Section 167 of the Act, cow kept for milking in the city has wrongly been included in the list of animals to levy taxes at the rate specified in the Schedule.