DWARIKA NATH PRASAD MUNNA Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner is a resident of Seohar. He owns a truck bearing registration no. BR -06G -0915 which he plies for hire. A body of persons (respondents 6 to 27) purporting to act as Seohar Notified Area Committee constituted under the provisions of the Bihar & Orissa Municipal Act charge an entrance tax on vehicles entering the limits of the Notified Area Committee and the petitioner's truck is required to pay the tax @ Rs. 15/ - each time it enters into the limits of the Notified Area Committee.

(2.) THE petitioner objects to the levy of entrance tax and he has been able to find possibly the best way to challenge the levy; this is by questioning the constitution of the Notified Area Committee itself.

(3.) THE admitted position is that the Seohar Notified Area Committee was purported to be constituted by notification, dated 14.7.1994 (annexure -3) issued in the name of the Governor of Bihar and authenticated by the Dy. Secretary to the Government in exercise of the powers under section 388 (1) of the Bihar & Orissa Municipal Act, 1922. Following the constitution of the Notified -Area Committee by the aforesaid notification, another government order was issued on 19.7.1994 (Annexure -4) nominating 25 persons as members of the Notified Area Committee in exercise of the powers under section 589(c) (sic -389(c)?) of the Act and directing them to assemble for the first meeting of the Committee on 21.7.1994.