Interpretation of word “local area” - Indian Laws - General

Interpretation of word local area The view expressed in Diamond Sugar Mills- 1960 (12) TMI 83 - SUPREME COURT , was that- a local area, is an area, falling within a local authority such as a municipality, a district Board, a local Board or a Union Board, a Panchayat or somebody constituted under the law for the governance of the local affairs of any part of the State. That articulation was relevant because the levy of tax involved in that decision imposed a duty on the entry of goods into factory premises. The court, in that context, held as it did, that entry tax can be imposed in relation to a local area, and the incidence is the point of entry.