Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1986 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (8) TMI 58 - SUPREME COURTWhether the royalty levied by the impugned notification No. JAD/FOR/68/26 Dated, Jowai, April 20, 1968 can be realised by the District Council in respect of trees in private forests? Held that:- The notification in unambiguous terms says that the royalty shall be on the squared log pines. It has no reference to the land on which those trees have grown. The appellants have not been able to establish that the impugned royalty was leviable under any other provision. It was no doubt true that it was argued before the High Court that it was open to the District Council to levy fees as quid pro quo for the services rendered by it to the forest owners or contractors. The High Court erred in holding that even fees could not be levied under paragraph 3 of the Sixth Schedule to the Constitution. We have already held that even though there is no express provision to levy such fees, the District Council can levy fees under paragraph 3. But that would not save the notification since there is no material placed before the court to uphold the notification on that ground. No evidence is placed before the court showing the expenses incurred by the District Council towards the services rendered and the total amount of royalty realised by it. Appeals fail but, we, however, set aside the finding of the High Court that no fees can be levied by the District Council in respect of matters enumerated in paragraph 3 of the Sixth Schedule to the Constitution.
|