Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | barge tax |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | General Clauses Act, 1897 (10 of 1897) Goa, Daman and Diu Barge Tax Act, 1973 (0 of 1973) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Constitution of India, 1950: Schedule VII, List II, Entry 58-Tax on 'Barge'- Competency of State Legislature to enact Goa, Daman and Diu Barge Tax Ac4 1973. Goa, Daman and Diu Barge Tax Act 1973/Goa, Daman and Diu Barge Tax Rules, 1975: Sections 2(1) and 3/Rules 6 and 7-Levy of tax on 'Barge'- Constitutional validity of- Barge-Meaning of- Constitution of India, 1950: Schedule VII, List II, Entry 58- General Clauses Act 1897: Section 3(55) and 3(63). Words and Phrases -Word 'Barge'-Meaning of. The constitutional validity of the tax levied on barges, used or kept for use in the Union Territory of Goa, Daman and Diu, under Section 3 of the Goa, Daman and Din Barges Tax Act, 1973 was challenged by the appellants, contending that the word 'boat' could not include a mechanically propelled vessel, and since the definition or a 'barge' in section 2(1) of the Act meant a mechanically propelled water craft used or capable of being used as a means or transport or minerals, it could not be termed as a boat to attract the legislative power conferred by Entry 58 in' List II of the VIIth Schedule and the legislation was clearly incompetent; that from , the definitions of 'ship' and 'vessel' in Section 3(55) and 3(63) respectively of the General Clauses Act, 1897, it was clear that a 'boat' was not a 'ship' bot a vessel exclusively propelled by oars, and thus a _boat was a small vessel not mechanically propelled, but propelled exclusively by oars and Entry 58 in List II of the VII Schedule could be invoked for levying a tax on such a vessel, and not on a 'barge' which was a mechanically propelled water craft; that the entire field in regard to mechanically propelled vessels was covered by Entries 24, 25 and 27 of List I and Entries 31 and 32 of List III of the VII th Schedule and, therefore, the scope of Entry 58 in List II of the VII th Schedule was clearly confined to vessels other than mechanically propelled vessels, like small boats, and, therefore, the word 'boat' in Entry 58 in List II must receive a narrow meaning and must be limited to a vessel exclusively propelled by oars. On behalf of the State, it was contended that the Legislature was competent to enact the Act by virtue of the power conferred by Entry 58 in B List II of the Vllth Schedule to the Constitution of India, which permitted levy of 'taxes on animals and boats', and since barges were boats, the Legislature was competent to levy and collect the tax on barges. |
Judge | Honble Mr. Justice A.M. Ahmadi |
Neutral Citation | 1992 INSC 79 |
Petitioner | Panduronga Timblo Industries Etc. Etc |
Respondent | Union Of India And Ors. |
SCR | [1992] 2 S.C.R. 210 |
Judgement Date | 1992-03-13 |
Case Number | 1511 |
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