MC Katra has no jurisdiction to levy tax on pilgrim facilities: DB
STATE TIMES NEWS
JAMMU: A Division Bench of State High Court, comprising Chief Justice N Paul Vasanthakumar and Justice Tashi Rabstan, on Monday observed that the Municipal Committee, Katra has no jurisdiction or authority to levy/charge any sort of tax/service tax/fee/commission in the areas for use of Ponies, Pithoos and Palkies by the pilgrims to Mata Vaishno Devi Shrine or to interfere into the affairs of the Shrine Board or encroach upon its jurisdiction in any manner, whatsoever.
Hearing a Public Interest Litigation filed by SOS International through its Chairman Rajiv Chuni, the DB, after listening battery of lawyers from both the sides, held that the areas, as specified in the preamble of the Shrine Act, beginning from Katra – more particularly Darshani Deodi, Banganga, Katra up to the holy cave and the adjoining hillocks currently under the management of Dharmarth Trust as also the areas as specified at Serial numbers 1 and 2 in SRO 12 dated January 15, 2015 would belong to the Shrine Board for the purposes as defined in the Shrine Act. Since, as per Section 18 of the Shrine Act, it is the duty of the Shrine Board to take control of the areas as defined in the preamble of the Act and maintain the same, it is declared that the Municipal Committee, Katra has no jurisdiction or authority to levy/charge any sort of tax/service tax/fee/commission in the areas for use of Ponies, Pithoos and Palkies by the pilgrims to Mata Vaishno Devi Shrine or to interfere into the affairs of the Shrine Board or encroach upon its jurisdiction in any manner whatsoever.
The Division Bench further directed that since the very basis of dispute in the present public interest litigation was with regard to arbitrarily charging of tax/fee/commission by the Municipal Committee, Katra outside its municipal limits in absence of demarcation of its outer limits, the State Government is directed to issue fresh Notification in terms of Section 4(2) of the Municipal Act, 2000 defining the outer limits of Municipal Committee, Katra within a period of eight weeks from today. After the issuance of such Notification, Municipal Committee, Katra is directed to strictly carry out its functions within its territorial limits as per the rules and regulations laid down by the Housing and Urban Development Department.
Division Bench further observed that It is very strange that the Executive Officer, Municipal Committee, Katra in the petition has informed that during the year 2010-11 the amount collected by the Municipality on account of tax/commission from the yatries/pilgrims for availing the service of Mule, Mazdoors, Palkies etc., was to the tune of Rs.7.86 crore when the same was on contract basis, but during the year 2011-12 the amount collected was only to the tune of Rs.5.67 crore when the same was collected departmentally, when certainly the influx of pilgrims during the year 2011-12 must have been on higher side as compared to the year 2010-11. Therefore, we find force in the argument of learned counsel for petitioners that some part of the collection made in the shape of tax/commission is being swindled by some officers of the Municipal Committee, Katra.
These allegations further find force when this Court vide order dated 09.07.2014 directed to place on record the action taken against one Ravi Kumar, who was functioning as Executive Officer, Municipal Committee, Katra against whom two FIRs have been registered under the various offences including the offence under Section 5 of the J&K Prevention of Corruption Act. Division Bench , therefore, direct the concerned agencies in their domain areas to frame a transparent policy by digitizing the whole process of collection of tax/fee/commission from the yatries/pilgrims for availing the services of Mule, Mazdoors, Palkies etc. strictly within a period of eight weeks from today so that the amount collected is properly utilized for the purposes as defined in the J&K Shri Mata Vaishno Devi Shrine Act, 1988 or the Municipal Act, as the case may be.
Division Bench further said that for the purposes of transparency and smooth functioning as also in view of the allegations as alleged in OWP No.728/2005 so as to curb the menace of corruption, we direct the concerned agencies in their domain areas to evolve complete digitization mechanism for transaction purposes within the same period as also for remitting the remuneration/charges as also the amount in the shape of welfare fund, directly into the bank accounts of members of the petitioner-Union in OWP No.728/2005 on the pattern of the employees of State Government, and also for making day-to-day record of Welfare Fund which is meant for the members of petitioner-Union.