NDLI: Pandit Ram Narain Vs. The State of Uttar Pradesh and Others.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Tax on circumstances and property
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	U.p. Town Areas Act, 1914 (2 of 1914)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Tax on circumstances and property-UP. Town Areas Act, 1914 (U.P. Act II of 1914)-S. 14(1)(f}-Nexus-Whether residence within Town Area necessary condition for imposition of tax -Tax imposed under clause (f) of s. 14(1) whether can be justified under clause ( d)-Rule a whether invalid. The appellant was carrying on business, but WM not residing within. the Town Area of Karhal. The Town Area Committee imposed a tax of Rs. 25 on him under clause (f) of s. 14(1) of the U.P. Town Areas Act, 1914, being a tax on 'circumstances and property'. The appellant filed a writ application in the High Court on the ground that there could be no assessment under clause (f) because he resided outside the jurisdiction of the Town Area Committee. The High Court dismissed the application taking the view that it was unnecessary to consider whether the tax could be legally imposed under clause. (f) as the tax imposed could clearly be justified under clause (d) of s. 14(1) which authorised the imposition of a tax on trades, callings or professions. Held, that residence was not a. sine qua non for the imposition of the tax under clause (f), that the carrying on of business within the Town Area was a sufficient nexus for the imposition of the tax under clause (f) and that the assessment of the tax on the appellant under clause (f) .was legally valid. The legality of the tax imposed must be considered with reference to the clause under which the assessment was actually made and a different clause under which the assessment might have fallen cannot be called in aid of the assessment. Rule 3 of the 'Rules regarding the Limitations, Restrictions and Rate subject to which the Circumstances and Property Tax shall be levied· by the Town Area Committees' framed under s. 39(2) of the Act does not go beyond s. 14(1)(!) and is not invalid.
Judge	Hon'ble Mr. Justice S.K Das
Neutral Citation	1956 INSC 44
Petitioner	Pandit Ram Narain
Respondent	The State Of Uttar Pradesh And Others.
SCR	[1956] 1 S.C.R. 664
Judgement Date	1956-09-20
Case Number	224

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