CHITTOR CEMENT WORKS Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE present appeal arises out of the decision of learned Single Judge of this Court whereby the writ petitions of the petitioners were dismissed. Petitioners in the writ petitions claimed that inclusion of the area of petitions' premises in the area of Chittorgarh Municipality is not affected by valid Notification. Unless a Notification is validly issued, the area as claimed by the respondents cannot form a part of Chittorgarh Municipality. Since the area cannot form the part of Chittorgarh Municipality, the municipal authorities in Chittorgarh has no right to impose tax in the nature of octroi on the goods which are transported.

(2.) PRINCIPAL emphasis of the learned counsel for the appellants in this appeal is that learned Single Judge while deciding the writ petition has not dealt with the subject in right earnestness. The learned Single Judge has held that area comprised of the appellants' premises, has rightly been included within the boundaries of Chittorgarh Municipality limits. It is not in violation of the provisions of Section 4 (2) and 6 of the Rajasthan Municipalities Act (hereinafter referred to as "the Act" ).

(3.) LEARNED counsel has relied upon the case of Kan Raj vs. State of Rajasthan reported in 1979 RLW 84 wherein this court while considering the question of conversion of Panchayat Circle, Ahore into Municipal Board, Ahore held that proper delineation is necessary. According to our view, this case would not be of any help for the purpose of deciding the present controversy because while deciding the case of constituting a new Municipal Board what has to be looked into is provided in Section 4 (1) (a ). The cited case relates to the declaration of the local area into a new Municipal Board. In this case, the inclusion and exclusion of the area in the municipality was not the subject matter. Thus, the law laid down in relation to Section 4 (1) (a) is not relevant. As far as present controversy is concerned, what has been delineated in Section 4 (1) (c) is inclusion or exclusion of any area and not a local area. Definition of the local and expression regarding the term "local area" would not be relevant.