Early Times Report
Jammu, Nov 22 (JNF): Justice Hasnain Massodi of J&K High Court Jammu decided nine petitions filed by the owners of Tourists Buses (deluxe coaches) against Entry Tax to the tune of Rs 2000.In the petition the petitioners are Tour Operators, Tourist Bus Owners, operating Buses/Coaches with All India Tourist Permits, from different cities/towns outside the State of Jammu and Kashmir to the tourist, pilgrim and other destinations within the State of Jammu and Kashmir.
They are aggrieved with the amendment made to the Jammu and Kashmir Motor Vehicles Taxation Act, 1957 (hereinafter the Act) by Jammu and Kashmir Motor Vehicles Taxation (Amendment) Act, 2002 adding Clause E to Schedule I to the Act, making provision for levying entry tax @ Rs.2,000/- per day on All India Tourist Vehicles (Deluxe Coaches) from the date to be notified by the Government.
While upholding the entry tax leveled by State, Justice Hasnain Massodi after hearing Senior Adv KS Johal with Adv Amit Gupta, Adv WS Nargal and Adv Vijay Gupta appearing for the petitioners whereas Senior Additional Advocate General appeared for the state of J&K, observed that the petitions on hand do not show any merit and deserve to be dismissed. Resultantly, the respondents shall be free to recover entry tax at the prescribed rates from All India Tourist Vehicles (Deluxe Coaches) with effect from the date it is recoverable in terms of the Jammu and Kashmir Motor Vehicles Taxation Act, 1957 and the Notifications issued there under. The amount, if any, deposited on account of such tax, with the registry, be released in favour of the respondent department. The petitioners are also aggrieved with SRO 196 of 2002 dated 30.05.2002 whereby the State Government in exercise of powers available under Section 3 of Jammu and Kashmir Motor Vehicles Taxation Act, 1957 has added item B1 to SRO 116 dated 26.03.2002, providing for Rs.2,000/- per day tax on All India Tourist Vehicles (Deluxe Coaches) and SRO 137 of 2010 dated 25.03.2010 whereby SRO 244 of 2002 dated 04.07.2002, keeping in abeyance SRO 196 of 2002 dated 30.05.2002, has been rescinded, paving way for levying Rs.2,000/- per day tax on All India Tourist Vehicles (Deluxe Coaches) using any public road in the State of Jammu and Kashmir. It was also question the amendment made to Schedule I of J&K Motor Vehicles Taxation Act, 1957 by the Act of 2002 and the aforesaid Notifications on the ground that the amendment as also the Notifications in question issued by Government after the amendment, are ultra vires Section 3 Jammu and Kashmir Motor Vehicles Taxation Act, 1957. |
