TMI Blog1935 (8) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi. It is said that they did not pay the toll tax and as such they were guilty of a breach of rule framed by the Local Government for the Saharanpur Municipality. Section 299, Municipalities Act, provides that in making a rule the Local Government...may direct that a breach of it shall be punishable with fine which may extend to ₹ 500. THE power to make rules is given to the Local Government by Section 296 of the Act and Section 128 of the same Act says that: Subject to any general rules or special orders of the Local Government in this behalf the taxes which a Board may impose in the whole or in part of the Municipality are: and then a list of the various taxes is given by Government Notification No. 850/11-D. T. 3, dated 1 May 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor lorries under sub-heading (I) and a proviso is added that on animals or carts laden with lime, bricks, tiles, stones, reh, surkhi, etc., etc., the, tax will be on a certain basis. We then get sub-headings (II) and (III.) It is not necessary for the purpose of this case to mention what those subheadings contain. On 13 November 1922 there was another Notification and it was notified that under Sub-section 2, Section 135, United Provinces Municipalities Act, the Municipal Board of Saharanpur in exercise of the powers conferred by Section 128(1)(vii) of the said Act had made the following amendments under Section 136 of the Act in the terminal toll schedule of the Municipality published with Notification dated 27 October 1919 with effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said intention was maintained in the notifications of October 1919 and even in November 1922 when carts, pack animals, head loads and bahngis laden with particular articles were subjected to a toll at the rate of terminal-tax, yet in the year 1932 the amendment in the shape of a substitution did away with head loads, bahngi loads, laden vehicles and laden pack animals and said that certain articles will be charged toll at the rates of terminal tax when imported by road through all the toll, barriers. It is not necessary for the purpose of the present case to say how far the present amendment of 1932 is consistent with the spirit of Rule 2 mentioned above, but even assuming that the way in which the tax is now being imposed is consistent w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Notification of the 1st. of May 1919 nor did they import the articles by road through the toll barriers within the meaning of the Notification of November 1932. It is contended that the toll is leviable only when the articles remain within the toll limits of the Saharanpur Municipality for some time and if the carts simply pass through the Saharanpur Municipality for the purpose of the articles being conveyed to some other destination (in the present case on the findings of the Courts below it is known that the goods were intended for Delhi) the toll would not be leviable. It is said that the articles were in the course of transit and at no stage of time could they be said to have been brought within or imported by road through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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