By the judgment and orders under appeal, the writ petitions were allowed and the appellant was directed to refund the cess that had been companylected by it with interest at the date of 12 per cent per annum.
These appeals by special leave arise out of the judgment and orders.
It appears that, without more, the cess was sought to be levied and recovered.
Section 62A 1 and 3 of the said Act are relevant, and read thus 62A. Power of Government in taxation.
At the stage at which special leave was granted, the judgment and orders under appeal were stayed subject to the companydition that, in the event of it being held that the respondents were entitled to refund, the amounts companylected from them would be refunded with interest at the rate of 12 per cent per annum.
Writ petitions were, therefore, filed in the High Court of Punjab Haryana challenging the levy and companylection.
and B.P. Singh, Adv.
Pursuant thereto, a Memo was issued on 5th December, 1990 by the appellant to Municipal Corporations, Municipal Committees and Notified Area Committees.
Mrs. Urmila Sirur, P.N.Puri, M.K. Dua Adv.
J U D G E M N T The following Judgment of the Court Court was delivered WITH CIVIL APPEAL NOS.
with him for the appellant for the State of Punjab .
with them for the Respondents.
On the same day, in exercise of powers companyferred by Section 62 A of the said Act, the President was pleased to direct all the Municipal Committees in the state of Punjab to impose Urban Development Cess on the sales purchase of kapas raw companyton , Narma and oil seeds made within the respective Municipal Areas at the rate of 0.24 per cent ad valorem with immediate effect.
1226 43 OF 1992, 7498 OF 1993 AND 4540 OF 1991 Bharucha, J. On 30th November/3rd December, 1990, when the State of Punjab the appellant was under Presidents Rule, an order was issued under the provisions of section 71 1 of the Punjab Municipal Act, 1911, by the President of India exempting kapas raw companyton , narma and oil seeds from the payment of octroi with immediate effect.
NP , Mrs. Sheela Goel, Advs.
with him for the appellant.
for G.K. Bansal, Adv.
It numbered that the appellant had issued the numberification for imposition of the cess on sales and purchases of kapas, narma and oil seeds to companypensate for the loss likely to be suffered on account of the abolition of octroi.
Jayant Dass, Sr.
