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TMI Blog1939 (9) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... om levying such a tax on the goods mentioned above; and the recovery of a sum of ₹ 86-0-6 which the Municipal Board had realized from the plaintiff between 28 March and 9 August 1933, as terminal tax on such goods. Both the Courts below have agreed in dismissing the suit. (2.) Section 128(1), Clause (xiii), U.P. Municipalities Act, (2 of 1916) provides that, subject to any general rules or special orders of the local Government in this behalf a municipality may impose "a tax on goods imported into...any municipality...." Under the powers conferred on them by Section 296 of the Act, the Local Government have framed "Rules for the assessment and collection of terminal tax in the Dehra Dun Municipality". The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plaintiff is not entitled to the declaration sought for the simple reason that on a correct interpretation of the law the Municipal Board are authorized and entitled to levy the tax complained of. They have further held that no refund can be allowed. The goods in question are taken from the railway station into the municipal limits of Dehra Dun on their way to Rajpur. Learned Counsel for the appellant has argued that goods which the defendant receives at the railway station of Dehra Dun and subsequently despatches to Rajpur cannot be said to be "imported or brought into" the municipal limits of Dehra Dun. His contention is that only those goods can be said to have been imported or brought into the municipal limits of a town wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Sheikh Ajmeri Sheikh v. Emperor . That is a ease which dealt with facts which were entirely different and was concerned with the interpretation of Section 155, Municipalities Act. It is of no assistance in the present case. The next case relied upon is that in Nek Mohammad V/s. Emperor . That is a case decided by a learned (Single Judge and the dictum that the words bring and import contain an element of pause and repose has been relied on by the learned Counsel. That case again dealt with a totally different point and can be of no assistance in the present ease. It may also be pointed out that the dictum of the learned Judge relied on by the appellant has been dissented from by a Bench in Emperor V/s. Har Datt . In our judgment the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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