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Case Law Details

Case Name : South Eastern Coalfields Ltd. Vs State of Chhattisgarh (Chhattisgarh High Court)
Appeal Number : WP No. 6442 of 2005
Date of Judgement/Order : 17/07/2020
Related Assessment Year :
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South Eastern Coalfields Ltd. Vs State of Chhattisgarh (Chhattisgarh High Court)

The Municipal Corporation, the Municipal Council or the Nagar Panchayat do not have the power and authority to levy terminal tax on a higher rate than the rates prescribed in the Rules of 1996 framed by the State Government. Variation in the rate of tax can be made only by the State Government in the teeth of the Rules of 1996.

The Municipal Corporation or the Municipal Council may have legislative functions, but these local bodies cannot undermine or supersede the Rules framed exercising the statutory legislative functions by the State Government by way of administrative instructions, orders or resolutions.

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The issue under consideration is whether Municipal Corporation/Municipal Council or the Nagar Panchayat are empowered to increasing the rate of Terminal Tax imposed upon the transportation of coal?

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