SHOLAPUR MUNICIPALITY Vs. SHIVRAM BHAGWANT SARODE

JUDGEMENT

(1.) [His Lordship, after stating facts of the case, proceeded:] The right to levy fees for temporary occupation of open sites vested in the Municipality is authorized under Section 70 of the Bombay District Municipal Act, III of 1901, and the Municipality is empowered under Section 46(i) and 48(n) to make rules and by-laws in connection therewith. It is not urged that the rules and by-laws notified by public notice, Exhibit 81, are ultra vires. The Municipality, therefore, had a right to levy fees on the scale fixed by Exhibit 31.

(2.) It is urged on behalf of the Municipality that the right to levy fees is included in the right to levy toll within the meaning of Section 81A of the Bombay District Municipal Act, III of 1901.

(3.) Section 3, Clause (14), defines tax as including any toll, rate, case, fee or other impost leviable under the Act. A toll is, therefore, quite distinct from a fee referred to in Section 3, Clause (14). The toll, however, referred to in Section 81A must refer to the toll dealt with in part (5) of Chapter VII of the Bombay District Municipal Act, HI of 1901. Secs.75 to 81A deal with octroi and tolls, whereas the right to charge fees for occupation of Municipal lands is dealt with in part (3) of Chapter VII, and is authorized under Section 70 of the Bombay District Municipal Act. The toll, referred to in Section 81 A, there fore, cannot include the fee authorized under Sec. 70.