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2014 DIGILAW 1372 (ALL)

Dhiraj Singh v. State Of U. P. Thru' Principal Secy.

2014-04-28

D.Y.CHANDRACHUD, DILIP GUPTA

body2014
JUDGMENT The petition has been filed in the public interest. The petitioner states that in several districts of the State, when an application is made under the Arms Act for the grant of a licence, the applicant is compelled to pay certain amounts towards alleged fees to a private body such as a Rifle Club or towards the fund for encouraging sports activities. Moreover, it is stated that without receiving such amounts, arm licences are not granted. The petitioner sought information from the District Magistrates of Allahabad, Mirzapur, Varanasi, Ghazipur, Ghaziabad, Azamgarh, Sant Ravidas Nagar, Fatehpur, Ballia and Etawah. Six of the District Magistrates have furnished information. The District Magistrate, Ghaziabad has, in a communication to the petitioner dated 7 October 2013, stated that an amount of Rs.2000/- is realized towards a sports fund to encourage sports activities. Similarly, the District Magistrate, Varanasi, in a communication dated 14 November 2013, has stated that certain amounts are realized towards the District Rifle Club. 2. Article 265 of the Constitution of India provides that no tax shall be levied or collected except by authority of law. The position of law is well settled. The public authorities cannot demand amounts by way of a tax or fee, if a provision authorizing such an imposition is not contained either in legislation or in a rule competently made pursuant to a legislative enactment. 3. The District Magistrates cannot, while exercising power to grant arms licence, collect or authorize collection of amounts, which are not provided in law. Any such exaction would be illegal. 4. In the circumstances, we direct that the Principal Secretary (Home) of the State, shall specifically bring it to the attention of the District Magistrates, so that any such practice of collecting unauthorized amounts is duly and suitably prohibited, unless there is a specific provision to that effect either in legislation or in subordinate legislation. 5. The petition is, accordingly, disposed of. There shall be no order as to costs.