SHRI JAMUNA SHARMA, SECRETARY, GREATER GAUHATI RICKSHAW TRADERS ASSOCIATION Vs. GAUHATI MUNICIPAL CORPORATION AND OTHERS

JUDGEMENT

(1.) In this petition under Art. 226 of the Constitution, the petitioner has challenged the demand and/or realisation of Rs. 20.00 per year for the renewal of licence for a cycle rickshaw by the Gauhati Municipal Corporation, for short 'the Corporation'.

(2.) The petitioner is the Secretary of the Greater Gauhati Rickshaw Traders' Association, Kumarpara, Guwahati 9. It is stated the society is registered under the Societies Registration Act, 1860. The case of the petitioner is that under the bay-law 26 (iv) of the Gauhati Municipal Corporation (Licensing of Rickshaw and Rickshaw Puller) Bye-Laws, 1976, for short the 'Bye-Laws', the renewal fee for a cycle rickshaw licence is Rs. 10.00 per annum and, therefore, the demand of Rs. 20.00 is without any authority of law and in violation of bye-law 26(iv).

(3.) The Corporation does not dispute the demand of Rs. 20.00 per year for the renewal of licence for a cycle rickshaw. The case of the Corporation is that under section 167(1) of the Gauhati Municipal Corporation Act, 1971, for short 'the Act', the Corporation is empowered to levy tax on cycle rickshaw not exceeding Rs. 24.00 per annum, as specified in Item No. 4 of the First Schedule to the Act, and the Corporation fixed tax rate at Rs. 20.00 per annum for a cycle rickshaw and Rs. 4.00 as fine. Sec. 1 of the Act came into force with effect from 18.1.73 and all other sections came into force on 15.2.74. Before 15.2.74, Rs. 12.00 per annum was charged for the renewal of licence for a cycle rickshaw. The rate was fixed by the then Gauhati Municipality. Before the Corporation came into existence, all the cycle rickshaw owners were paying the aforesaid Rs. 12.00. Although the Bye-Laws were framed in the year 1976 fixing Rs. 10.00 per annum for renewal of licence for a cycle rickshaw, at no point of time, the said rate of Rs. 10.00 was levied by the Corporation. The rate mentioned in the bye-law 26 (iv) of the Bye-Laws is apparently a mistake as the Corporation could not have reduced the rate of Rs. 12.00 to Rs. 10.00 per annum without the consent of the Government. The Corporation passed a resolution on 30.7.74 for increasing the rate from Rs. 12.00 to Rs. 20.00, The Government of Assam by a letter dated 19.2.75 approved the tax rate of Rs. 20.00 per annum for a cycle rickshaw. Thereafter, the Commissioner duly published the notification dated 4.3.75 notifying the enhancement of licence fee from Rs. 12.00 to Rs. 20.00 per annum in the local papers and also in the Assam Gazette dated 19.3.75.