MANGAT RAM ROSHAN LAL Vs. PUNJAB STATE

JUDGEMENT

(1.) This is a second appeal by the plaintiffs who have failed in both the Courts below. The appeal came up for hearing before a Single Judge of this Court in the first instance, but he referred it for decision to a larger Bench as certain questions touching the interpretation of the Constitution and the validity of a statute were involved.

(2.) The facts are not in doubt and have not been disputed, and the whole argument in the case turns on questions of law. In Pathankot, which is in the Gurdaspur district, there exists a fairly prosperous timber market and several timber merchants, including the 8 plaintiffs appellants have their businesses there. The timber is brought down the river Ravi, and is collected mainly at two places, namely, Madhopur which is the head of the Upper Bari Doab Canal, and Shahpur Kandi which is a few miles above Madhopur. Both these places are connected with Pathankot by road, and these roads are of course, subjected to fairly heavy traffic. Sometime in 1940 a proposal was made in the District Board, Gurdaspur, for the imposition of a tax on timber passing over Shahpur Kandi-Pathankot Road. In the meantime, however, while the proposal was still pending, one of the big timber merchants, Messrs. Spedding Dinga Singh and Company, made an offer to pay Rs. 1,200/- per annum as a voluntary contribution for the maintenance of the Shahpur Kandi-Pathankot Road, and, in view of this offer, the proposal to levy a tax was for the time being shelved. For a number of years Messrs. Spedding Dinga Singh and Company kept on paying this amount to the District Board. During 1952-53, however, that Company felt disinclined to pay the whole amount and paid only half of it, suggesting that the other half should be collected from other timber merchants. This led to the revival of the proposal to levy a tax. In September, 1953, therefore, the District Board adopted a resolution proposing a tax at the rate of two annas per sleeper carried over the two roads, Shahpur Kandi-Madhopur Road and Shahpur Kandi-Pathankot Road. Objections were invited and in due course the proposal was sent up to the State Government. After considering the proposal the State Government approved it in part, suggesting that the tax should be at the rate of one anna per sleeper. The matter was again considered by the District Board after objections had been invited, and once again the resolution to impose a tax on timber at the rate of one anna per sleeper was sent up to Government. This was approved and a notification imposed the tax was published on the 9th October 1956 by the State Government. By this notification, tax was imposed on sleepers at the rate of one anna per sleeper transported along the Shahpur Kandi-Madhopur Road and Shahpur Kandi-Pathankot Road with effect from the 1st of February 1957. This led to the present suit by the timber merchants, claiming a declaration that the imposition of this particular tax was illegal. Several grounds in support of the alleged illegality were taken but they were all found unacceptable by the trial Court which, therefore, dismissed the suit. The conclusions were affirmed by the learned Additional District Judge on appeal which was dismissed with costs. Most of the same objections have been again taken before us.

(3.) The tax has been imposed by virtue of Section 30 of the Punjab District Boards Act which runs thus