FRONTIER EGGS STORES Vs. STATE

JUDGEMENT

(1.) The fate of this appeal turns on the interpretation of S. 2(iv) of Schedule II of J. and K. "Kahcharai" Act of 2011 (hereinafter called the Act). The relevant provision reads as follows:- "(2) The following livestock shall be ex-empted so long as conditions indicated are satisfied:- .................... (iv) goats and sheep brought by butchers or other persons within Municipal or Town Area limits for purposes of slaughter." The appellant is a contractor engaged in supplying dressed meat to Army authorities at Supply Point at Jammu. He filed a suit before sub-Judge, Jammu seeking declara-tion that he was entitled to exemption from payment of 'Kahcharai' in terms of S. 2(iv) of Schedule II of the Act. His suit was dismissed and so was his appeal vide judgment and decree dated Dec. 17, 1982. He is aggrieved of the judgments of the two Courts below and his case is that like butchers he is entitled to exemption from payment of "Kahcharai" as he brings in goats and sheep for slaughter and supply of dressed meat to his customers.

(2.) The short question that falls for deter-mination is whether he is entitled to exemp-tion from payment of 'Kahcharai' under S. 2(iv) of Schedule II of the Act ?

(3.) Section 4 of the Act empowers authori-ties to prescribe rates at which 'Kahacharia' shall be levied upon live-stock. These rates are prescribed in Schedule 1 of the Act. Under S. 6 of the Act, Government has been given the power to grant exemption from payment of 'Kahcharia' and the exemptions already granted are contained in Schedule II of the Act.