Law:

Section:

(a) Interpretation of statutes--- ----Charging provisions in a statute---Such provisions were strictly construed. (b) Taxation--- ----Tax/cess/toll fee/charge/levy---Scope---Extraction of money in any form may it be tax, cess, toll fee, charge or rate or levy by whatever nomenclature it was classified, could be extracted by the government and/or public authority under a valid legislative instrument by the competent legislature. (c) Cantonments Act (II of 1924)--- ----S. 200---Cantonments Ordinance (CXXXVII of 2002), S. 243 & First Sched., Entry No. 9---Cantonment Board, powers of---Parking fee on commercial vehicles, levy of---Legality---Cantonment Board levied parking fee on commercial vehicles plying within the city on each and every stop i.e. general bus stand situated in the cantonment area of the city---High Court found that since there was no provision in the Cantonment Act, 1924, empowering the Board to charge parking fee, such levy was without lawful authority---Contention of Cantonment Board was that it was fully empowered to impose such parking fee under S. 200 of Cantonments Act, 1924, and also under of S. 243 read with First Schedule, Entry No. 9 of the Cantonments Ordinance, 2002---Validity---Section 200 of Cantonments Act, 1924, ,mentioned levy of stallages, rent and fee for providing stall, shop, standing shed, pen and for other defined commercial activities on the vendors dealing in goods and for the slaughter of animals in public market or public slaughter house respectively and that too subject to sanction by the competent authority---Parking fee was not referred to in S. 200 of Cantonments Act, 1924---Cantonment Board had no authority to enlarge the scope of a charging section, and include conjectures and or read some activity which was not envisioned or was not the contemplation of the charging section (i.e. S. 200 of Cantonments Act, 1924)---Although power to impose parking fee was available under the Cantonments Ordinance, 2002, but said Ordinance had not as yet been enforced---Federal Government had not issued any notification so far so as to make the Cantonments Ordinance, 2002, operational---Appeal filed by Cantonment Board was…

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