VAKIL CHAND LABHU RAM Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) This order will also govern the disposal of Civil Writ Petitions Nos. 8863 of 1989, 12666 of 1990 and 8102 of 1990, as all of them seek to quash imposition of licence-fee on certain items, in the notification dated February 16, 1988, Annexure P-5, annexed to C.W.P. No. 9193/88 published in the Punjab Government Gazette, Chandigarh, Friday, the 11th March, 1988, whereby, for the first time, licence-fee has been imposed in exercise of the powers conferred under section 121 of the Punjab Municipal Act, 1911 (for short, the Act).

(2.) The Municipal Committee, with a view to augment its income, proposed to enhance the rate of fee on those items and also wanted to levy a fee on certain other trades. A list of revised licence-fee was, therefore, prepared. Objections were then invited from the public according to the rules. Annexure P-4 is the report of the Tax Superintendent of the Municipal Committee stating that the public notice was issued on October 6, 1986, expressing its intention to revise the licence-fee. No such objection or suggestion was received till date i.e. November 1, 1986. It was then that in terms of section 121(1) of the Act, the impugned notification, Annexure P-5, was issued according approval to charge licence-fee in respect of the premises where the trade allegedly offensive and dangerous may be carried out. Item No. 26 relates to the premises where "sale of cloth containing nylon, terrylene or synthetic yam" is carried out. Similar fee has also been prescribed for use of premises as flour mills, oil mills and rice mills, at Rs. 100/- per annum (Items 39, 40 and 41 in Annexure P-5).

(3.) It will now be useful to extract the relevant parts of section 121 of the Act.