PARKASHO DEVI Vs. ASSESSING AUTHORITY

JUDGEMENT

(1.) A common question of law is involved in these three writ petitions, therefore, all these three petitions are being decided by this common judgment.

(2.) When these petitions came up before a Division Bench of this Court for hearing on 15-11-1979, the Division Bench was of the opinion that the question involved in the writ petitions was of a considerable importance and a decision on it would be of far reaching implications, therefore, for an authoritative pronouncement the matter was referred to the Full Bench for consideration.

(3.) In these writ petitions the Jammu and Kashmir Urban Immovable Property Tax Act, 1962, hereinafter to be referred to as the Act is prayed to be declared ultra vires of the Constitution. Challenge in the writ petitions in this behalf is made in respect of S.3(1) of the Act, which is the charging section. It is submitted that S.3(1) of the Act is ultra vires of the Art.14 of the Constitution as it gives uncanalised, unlimited and arbitrary powers to the Government to pick and choose any land and building and levy tax on it. This being the main section in the Act, which is not severable from the other provisions of the Act, and other provisions are not independent of this section, therefore the whole Act is ultra vires of the Constitution, it will be profitable to reproduce S.3(1) of the Act here -