IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No.1018 of 2008 (P.I.L.) Ajay Goyal … Petitioner Versus State of Uttarakhand & others … Respondents None for the petitioner Mr. S.S. Chauhan, Advocate for the respondent nos.3 and 4 Dated: 23.05.2011 Coram Hon’ble Barin Ghosh, C.J. Hon’ble Servesh Kumar Gupta, J. Barin Ghosh, C.J. (Oral) In the present public interest litigation, petitioner contended that the respondent Cantonment Board is not entitled to levy tax on entry of motor vehicles in the Cantonment area. A Division Bench of this Court considered the matter, when the Cantonment Board relied upon a judgment of yet another Division Bench, where it was held that the Cantonment Board is still entitled to levy tax on entry of motor vehicles in the cantonment area. The Division Bench noticed that right to collect tax vests in the Cantonment Board para materia with that of the municipalities granted under the Municipalities Act, 1916. The Division Bench further noticed that right to collect such tax, which was with the Municipalities, was later on withdrawn by amending the Municipalities Act. The Division Bench, accordingly, referred the matter to the Hon’ble Chief Justice for constituting a Larger Bench. The matter has since been considered by a Larger Bench, which has opined that once the power to levy tax on entry of vehicles, under Section 128 of the Municipalities Act, is withdrawn, the Cantonment Board lost its power to levy tax on entry of vehicles in the cantonment area under Section 60 of the Cantonments Act, inasmuch as, the power to levy tax under Section 60(1) of the Cantonments Act is dependent upon and co-extensive with the corresponding power given in the Municipalities Act, and that the earlier judgment of the Division Bench is not a good law. In that view of the matter, we dispose of the present writ petition restraining the respondent Cantonment Board from levying tax on entry of motor vehicles in the cantonment area. (Servesh Kumar Gupta, J.) (Barin Ghosh, C.J.) 23.05.2011 Rdang