SHANTI DEVI Vs. STATE

JUDGEMENT

(1.) AT issue in this L.P.A is the legality and validity of the judgment dated April 21,1987 of the learned Single Judge dismissing the writ petition of the appellants wherein they had prayed for the issuance of writ quashing the imposition of Dharat tax by the Notified Area Committee, Rajouri, respondent No.2.

(2.) A broad, brush factual backdrop will help debineate the contours of a pristinely forensic controversy.

(3.) THE appellants petitioners are carrying on business in the sale of Indian made foreign liquor and Beer at Rajouri. The contractor appointed by respondent No.2 was demanding Dharat tax on the Indian made foreign liquor and Bear imported by the petitioners within the area of respondent No. 2 for sale on their liquor vends. The appellants challenged the demand of Dharat tax on the ground that the Notified Area Committee, respondent No.2 has not been validly and legally constituted; that the provisions of section 77 of the Jammu and Kashmir Municipal Act, 2008 for short, the Act ) had not been applied under section 284 to respondent No. 2; the State Govt. did not under section 284 (1) impose the Dharat tax and the State -Govt. had exempted the liquor imported by the appellants -petitioners from payment of Octroi duty under Cabinet order No. 428 -C of 1955 dated 7.4.1955.