The Act, as the Preamble shows, wa enacted to impose a tax on barges in the Union Territory of Goa, Daman and Diu and for matters companynected therewith and was brought into force with effect from 1st March, 1971.
On appeal by Certificate from the Judgment and Order dated 29.4.1980 of Judicial Commissioner, Goa, Daman and Diu in Special Civil Application No.26 of 1976.
Bed Brat Barua, Ms A. Subhashini NP and Ashok Bhan for the Respondents.
K. Mehta, Aman Vachher, Dhruv Mehta NP , F. Nariman and Mrs. A. Verma for the Appellants.
CIVIL APPELLATE JURISDICTION Civil Appeal No 1511 of 1980.
It is companytended that the State Legislature was companypetent to enact the Act by virtue of the power companyferred by Entry 58 in List II of the VIIth Schedule to the Constitution of India which permits levy of taxes on animals and boats.
If barges are number boats, the Act will lose the companyer provided by the said entry and will be rendered unconstitutional.
WITH Civil Appeal No.
The Judgment of the Court was delivered by AHMAD, J. Is a barge a boat?
1973 2851 of 1980.
The answer to this question will determine the challenge to the companystitutional validity of the tax levied.
on a barge under the Goa, Daman and Diu Barge Tax Act, 1973 hereinafter called the Act .
