- (1.) This writ petition, under Article-226 of the Constitution, has been filed by Jawahar Nagar Nagrik Maha Samiti, Jaipur for mandamus directing the Municipal Council, Jaipur not to realise house tax from the petitioner-society and its members for the period prior to 1982.
(2.) Chapter-VII of the Raj. Municipalities Act, 1959 deals with imposition of taxes. Section 104 provides : "104. Obligatory taxes-(1) Every board shall levy, at such rate and from such date as the State Government may in each case direct by notification in the Official Gazette and in such manner as is laid down in this Act and as may be provided in the rules made by the State Government in this behalf, the following taxes namely :- (1) a tax on the annual letting value of buildings or lands or both, situated within the municipality; (2) an octroi on goods and animals brought within the limits of the municipality for consumption, use or sale therein; and (3) a tax on professions and vocations : Provided that: (a) the tax under clause(l) shall not be levied : (i) on Kham houses or (ii) on buildings or lands or both, of which- annual letting value is less than one hundred and eighty rupees. (b) the tax under clause(2) shall not be on a motor vehicle as defined in the Motor Vehicles Act, 1939(Central Act IV of 1939) or any other mechanically propelled vehicle and (c) the tax tinder clause(3) shall not be levied on artisans : Provided further that, upon a representation made to it by and at the request of a board, the State Government if it is satisfied that circumstances exist which sufficiently provide the justification for a board not to levy, or to stop the levy of, any of the taxes mentioned in this section, may by special order published in the Official Gazette, alongwith the reasons for making such order, permit the board not to levy, or to stop the levy of any such tax. (2) A direction under sub-section (1) may provide for the levy of taxes at different rates in different municipalities having regard to their varying local conditions and needs, and on the same considerations and by a like direction, the State Government may, from time to time : (i) vary (uniformally) or differently in relation to different municipalities, the rates of taxes levied or (ii) withdraw any tax levied by any municipality."
(3.) The notification dated 10.11.1960 published in Rajasthan Gazette part VI-A dated 15-12-1960 is reproduced below :- "In exercise of the powers conferred by Section-104 of Rajasthan Municipalities Act, 1959 and sub-section 1 and clause (c) of Section 297(2), the State Government hereby directs with effect from 1st April 1960: (1) The rate of tax levied on the letting value of buildings and lands situated within the Jaipur Municipality shall be 6-1/4% of such value.";