Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Rajasthan Town Municipalities Act 1951 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Rajasthan Town Municipalities Act, 1951 (23 of 1951) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Rajasthan Town Municipalities Act 1951 - Section 179(2) - Scope of - Section if authorises levy of terminal tax.Words and Phrases "for anything done or purporting to be done" meaning of.Section 179(1) of the Rajasthan Town Municipalities Act, 1951 provides that no suit shall be instituted against any municipal board "for anything done or purporting to be done" under the Act except in accordance with the procedure laid down therein. The period of limitation for institution of a suit against the municipality was six months from the accrual of cause of action under sub-s. (2). The respondent Board realised terminal tax on goods exported by the appellants. In suits filed by the appellants for refund of the amounts which they claimed were collected without authority of law, the respondent Board pleaded that the levy was in accordance with law and that the suits were barred by limitation. The trial court decreed the suits and on appeal the District Judge affirmed the trial Court's decrees. In second appeal the High Court held that the levy was illegal. The High Court, however, allowed the appeals in respect of those amounts which were found to be within limitation under s. 179(2) of the Act and dismissed the others. On the question whether the levy could be said to be a thing done or purported to be done under the Act, |
Judge | Hon'ble Mr. Justice P.N. Shinghal |
Neutral Citation | 1978 INSC 215 |
Petitioner | Firm Surajmal Banshidhar, Etc. |
Respondent | The Municipal Board, Ganganagar |
SCR | [1979] 2 S.C.R. 169 |
Judgement Date | 1978-10-25 |
Case Number | 372-382 |
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