NARAIN Vs. CANTONMENT BOARD NASIRABAD

JUDGEMENT

(1.) THESE two references have been made by the District Magistrate, Ajmer, under section 84 (2) of the Cantonments Act, 1924 (Act II of 1924 -hereinafter referred to as the Act ). They have arisen in the following circumstances -

(2.) IN Reference No. 52 of 1961 Narain imported a New Chassis of Motor Lorry into the Nasirabad Cantonment Area on 3oth November, 1960 and the Cantonment board (which will hereinafter be referred to as the respondent) charged Rs. 25/as terminal Tax for the same. Similarly, in Reference No. 53 of 1961 Ramchandra imported a New Chassis of Motor in Nasirabad Cantonment area on 11-1-1. 961 and the respondent charged Rs. 25/- as Terminal Tax. Both Narain and ramchandra filed appeals before the District Magistrate, Ajmer which were numbered as Appeals Nos. 1 and 2 of 1961.

(3.) AFTER hearing the appeals, the District Magistrate entertained reasonable doubt on the question as to the liability of the appellants to tax and, therefore, drew up the statement of the facts of the case and the point on which doubt was entertained and referred it for the decision of this Court.