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LPA/1200/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
LETTERS
PATENT APPEAL No. 1200 of 2009
In
SPECIAL
CIVIL APPLICATION No. 115 of 2000
With
LETTERS
PATENT APPEAL No. 1573 of 2009
In
SPECIAL
CIVIL APPLICATION No. 1325 of 2000
=================================================
VVF
LTD - Appellant(s)
Versus
STATE
OF GUJARAT & 3 - Respondent(s)
=================================================
Appearance :
MR
MIHIR JOSHI, SR. ADVOCATE with MR HARDIK P MODH for Appellant(s) :
1,
GOVERNMENT PLEADER for Respondent(s) : 1,
None for
Respondent(s) : 2, 4,
MR BM MANGUKIYA for Respondent(s) : 2.2.1,
2.2.2, 2.2.3,2.2.4
MS BELA A PRAJAPATI for Respondent(s) : 2.2.1,
2.2.2, 2.2.3,2.2.4
MR ZUBIN F BHARDA for Respondent(s) :
3,
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CORAM
:
HONOURABLE
THE CHIEF JUSTICE MR. S.J. MUKHOPADHAYA
and
HONOURABLE
MR.JUSTICE J.B.PARDIWALA
Date
: 03/03/2011
ORAL ORDER
(Per
: HONOURABLE THE CHIEF JUSTICE MR. S.J. MUKHOPADHAYA)
Article
243X(a) empowers the legislature of a State to authorise a
Municipality to levy, collect and appropriate taxes, duties, tolls
and fees in accordance with such procedure and subject to such limits
as may be prescribed under the Act. The legislatures have enacted
the Gujarat Municipalities Act, 1963. Under Section 99, which
prescribes “the taxes which may be imposed”, subject to
any general or special orders which the State Government may make in
that behalf and to the provisions of Sections 101 and 102 of the said
Act, a Municipality may impose for the purpose of the said Act, any
of the taxes as mentioned therein including (i) a tax on buildings or
lands situate within the municipal borough (carpet area) of the
buildings or lands or both. Under Section 101 of the 1963 Act,
procedure to impose tax has been stipulated whereunder a Municipality
before imposing a tax is required to observe certain procedures which
includes the classes of persons or of property or of both which the
Municipality proposes to make liable to pay tax and any exemption
which the Municipality proposes to make.
From
the aforesaid provisions, while we find that State Government having
delegated with specific power under Section 99, but the power for
deciding the classes of persons, property or both on which the
Municipality proposes to fix tax and the power of exemption is vested
with the Municipality under Section 101. The question arises in the
present case as to whether in the background of the aforesaid
provisions of law, the State Government has power to exempt the class
of industries or persons from paying the tax as fixed by the
Municipality and in absence of any resolution of the Municipality
whether any officer of the Municipality can grant such exemption.
For
hearing on the above issued, post the matter on 5th April,
2011 at 2.30 PM.
[S.
J. MUKHOPADHAYA, CJ.]
[J.
B. PARDIWALA, J.]
sundar/-
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