Civil Writ Jurisdiction Case No. 12507 of 2003. Case: Shree Bajrang Talkies Vs The State of Bihar and Ors.. High Court of Patna (India)
| Case Number | Civil Writ Jurisdiction Case No. 12507 of 2003 |
| Counsel | For Appellant: Ramesh Kumar Agrawal and Shive Kumar, Advocates and For Respondents: Niraj Kumar Sinha, A.C. to PAAG |
| Judges | Hemant Gupta, Actg. C.J. and Sudhir Singh, J. |
| Issue | Other Law |
| Judgement Date | February 02, 2017 |
| Court | High Court of Patna (India) |
Judgment:
Hemant Gupta, Actg. C.J.
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Heard learned counsel for the parties.
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The challenge in the present writ application is to a notification issued by Commissioner of Commercial Taxes, Bihar, Patna (Annexure-6), wherein the population of Sitamarhi Municipality was considered as 87268 for the purposes of Section 3A of the Bihar Entertainment Tax Act, 1948 (hereinafter referred to as "the Act"), which was then in existence, to levy compound fee in terms of Section 3B of the Act.
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Learned counsel for the petitioner vehemently argued that it is Appendix-1 to Table-6 of 2001 Census, which is relevant for determining the population of Sitamarhi for the purposes of rate of tax. As per the said Table, the population of Sitamarhi is 56769 whereas; the population has been taken to be 87268 which puts the petitioner in a higher category for taxation purposes.
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Annexure-9 is another Table of 2001 Census which depicts the population, child population in the age-group 0-6 and literates by residence and sex-State, District, Urban Area/City/Town, 2001. As per the said Table, in Sitamarhi district the total population is 2669887 and in Sitamarhi Urban Agglomeration, the population is said to be 87268 which consists of Sitamarhi Municipality, Rajopatti-Dumra-Talkhapur and Dumra (Nagar Panchayat).
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We find that Table-6 is the population given of a city or a town whereas; Table-1 (Annexure-9) gives the population of the Municipality and in the case of Sitamarhi of an Urban Agglomeration consisting of Sitamarhi Municipality, Rajopatti, Dumra-Talkhapur and Dumra (Nagar Panchayat). Therefore, it cannot be said that the impugned notification classifying the Sitamarhi Urban Agglomeration with the census population of 87268 is illegal or arbitrary.
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In 2001 Census has found an Urban Agglomerate consisting of...
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