FIRM JALAMCHAND DEEPCHAND Vs. PANCHAYAT SAMITI SOJAT

JUDGEMENT

(1.) THIS is petition under Art. 226 of the Constitution by 19 business-men of Sojat Road challenging the validity of taxes imposed on items Nos. 12, 13 and 14 by the Panchayat Samiti, Sojat Road, under its resolution dated 18. 11. 61.

(2.) UNDER sec. 33 (2) (i) the Panchayat Samiti has power to impose a tax on such trades, callings, profession and industries as may be prescribed. The trades, callings, professions and industries have been prescribed under the Schedule to the Rajasthan Panchayat Samitis Taxation Rules, 1960. The maximum rate of tax is also prescribed in this schedule. So far as business-men are concerned the following are the relevant items of the schedule: - Maximum rate per annum 4. Bankers, money-lenders, money-changers, pawn-brokers and abkari renters. Rs. 200/- 5. Wholesale and retail traders, auctioneers, manufacturers, contractors, owners of ships and boats and commission agents. Rs. 100/- 6. Brokers, dealers in securities, shares or bills of exchange Rs. 50/- The dispute items run as follows - 12. Money-lenders having annual income above Rs. 1000/ -. 13. Commission agents and other businessmen having annual income above Rs. 1000/- 14. Wholesale and retail traders, commission agents, auctioneers and manufactures, having annual income above Rs. 1000/ -. The maximum rate of tax prescribed for each of the above three categories is Rs. 200/- per annum and it has to be assessed at Rs. 2/- per cent of the annual income.