| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Terminal Tax 1911 Punjab Municipal Act Express or implied exclusion of Civil court Section 90 CPC |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Dismissed |
| Headnote | Terminal Tax-Municipality-Collection of-Remedies by way of appeal provided in the Act- Express or implied exclusion of Civil courts-Punjab Municipal Act, 1911 (Punj. III of 1911), ss. 61, 78, 84, 86-Punjab Government Notification No. 26443 dated July, 21, 1932-Items 68, 69 of the Schedule-Code of Civil Procedure, 1908 (Act 5 of 1908), s. 90. The appellant is a firm carrying on business within the octroi limits of Ludhiana Municipality. On the Sambhar salt imported by it into the limits of the Municipality terminal tax was imposed and the appellant made payment of the said tax. Under item 68 of the Schedule to the relevant Government Notification the Municipality is entitled to impose a certain rate of tax on common salt and under item 69 it is entitled to impose a higher rate of tax in respect of salt of all kinds other than common salt. In the present case the higher rate was imposed. The appellant filed a suit against the respondent in the civil court, Ludhiana, for the refund of the amount paid by him. The Civil Court held that Sambhar salt was common salt within the meaning of item 68, that the imposition of tax on it by the respondent under item 69 was illegal and that therefore the court had jurisdiction to entertain the suit. On appeal the High Court proceeded on the assumption that Sambhar salt was common salt but held that, even so, the Civil Court had no jurisdiction to entertain the suit as the Act provided a remedy by way of appeal against the wrong orders of the authorities thereunder. The present appeal is by way of certificategranted by the High Court. On behalf of the appellant it was contended that the respondent had no power to impose terminal tax on common salt under item 69 of the Schedule and therefore the tax having been imposed contrary to the provisions of the Act, the Civil Court has jurisdiction to entertain the suit. The contention on behalf of the respondent was that the respondent has power to impose terminal tax on common salt under the provisions of the Act, that the imposition of tax under a wrong entry could be rectified only in the manner prescribed by the Act and thatthe Civil Court has no jurisdiction to entertain the suit for the refund of the tax collected when a specific remedy is available under the Act. |
| Judge | Honble Mr. Justice K. Subba Rao |
| Neutral Citation | 1963 INSC 54 |
| Petitioner | Firm Seth R Adha Kishan (deceased) Represented By Hari Kishan And Others |
| Respondent | The, Administrator, Municipal Committee, Ludhiana |
| SCR | [1964] 2 S.C.R. 273 |
| Judgement Date | 1963-03-07 |
| Case Number | 45 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
| Sl. | Authority | Responsibilities | Communication Details |
|---|---|---|---|
| 1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
| 2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
| 3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
| 4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
| 5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
| 6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
| 7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
| 8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
| 9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |