AIR 1960 ORISSA 43 ::25 CutLT 509 ::ILR (1959) Cut 547

Orissa High Court

Hon'ble Judge(s): R. L. Narasimham , C.J. AND G. C. Das , J

(A) Orissa Gram Panchayats Act (15 of 1948) , S.49G, S.44— Panchayats - Fee and tax - Distinction - Licence fee levied u/S.49-G on owners of brick kiln - Held to be tax and levy declared invalid. Constitution of India , Art.265— (B) Interpretation of Statutes. When the legislature uses both the expressions 'fee' and 'tax' in the Act. it must be presumed to have understood the distinction between the two expressions.(Para 5) The language of Section 49-G is clear and unambiguous. What sections 49-A and 49-G confer as only a power to regulate the carrying on of a particular trade or occupation by issuing licenses. They do not confer a general taxing power on the Panchayats for increasing their revenue for which separate provision exists in Section 44. If the intention of the Legislature was that taxes should be levied on owners of brick kilns it would have said so in clear terms and would have made the necessary provision in the Act itself.(Para 6) Thus where a license fee was purported to be levied under S. 49-G on the owners of the brick kilns within the jurisdiction of the Panchayat, it was admitted that the amount collected from owners of brick kilns was not set apart for controlling that trade or for rendering service to....