Allowed

TN/AAAR/20/2021(AR) of M/s The Erode City Municipal Corporation

GST AAAR1 Dec 2021TN/AAAR/20/2021(AR)

Case brief

AI extract

What is this about?

In an appeal against an Advance Ruling, the Authority for Advance Ruling held that various services provided by a municipal corporation are exempted from GST as functions under Article 243W. It ruled that rent for laying optical cables and road cutting charges form a composite supply. The appeal's prayer regarding entry 5A was rejected.

What did the court decide?

The appeal was allowed partially. Late rent for locker was held exempt. Trans-actions under S.No 1-9 and 13 are exempt. Trans-actions under S.No 5A, 5C, and 7 are taxable. Composite supply upheld for

TN/AAAR/20/2021(AR) of M/s The Erode City Municipal… — GST and Indirect Tax | GST AAAR (2021)

¶1

TAI{II I{.,\DU S'I'A'!B ilPPElrLATtl AUTI{ORITY ii'i.ri{ ,tiiVAfi{lil itl^rl,il''it; (Conqqlqted urrrlcr Scctio4 99 qf TgryUlnadu Ggods ancJ^.:icrviccs T44.ri.ct 11{}1.-l}

¶2

A.ll.1\ppci.r! N9,Q!/ 2Qil r /AAAlt

¶3

l)alc:^{()I.l.l..lOII}

¶4

RE}TORT' THIT RR}ICI{ OF

¶5

l'hiru M.V.S.CHOUDARY. MEMriitR

¶6

Thiru M. A. SIDDIQUE, MEMBIIR

¶7

ORDnR-in-Appeal No. AAAR /20 /2021 {AR}

¶8

(i'irs;sitrl ilr"l'itrnilnlclu li1:rLr: Altpcll:rLc Arrti-rori t-r,' lor Aclr':rttcc littiinil ut-trlci' l--lr:trltctt

¶9

1O I ( I) of thc'l':rmilnaclu^(looris ancl Sr:ndt;c:s'l'itr At:l, 20¹ 7)

¶10

llt^qaqllrlc

¶11

i irr tt:rrrrsl ol'Sir:r;t ion 9U (i;) of'ti-rc Ccnlr;rl^(loorls &, Sr:rvict:s^'l'ltr Act ),Ol'i l'l'irirrjlttrtrlrr (lortr.ls <'!. Surviccs'i':-rx /\ct 20l7("tl'rc Act", in Short), this ()rriur nra.v lr<: arncnclc<l ltr 1lt.' ,\l.lpr:illrtc irrrliroril-1, So lrS Lrl rccli [, :u]v crror apparcnL on thc f:tcc of'thc rcc:rtrrl. ii'srli';t t:l'r'r.rr- is nolir:cri b-r' tht- Appr:llittc:rr-rtirorilv on its own;.rocol'rl. or is lrrougl-rl 1lr i1s; Iroitll i;.',1itt:(](,|i(](]1'1l(.(lr;l-f.i<:qlr..1htl.jt-rris<.lirltirlrl:ritlf1lrl()i-i)l-tll<l;lt.

¶12

s.;i;< rLrorrtlrs fr-<tlrr titc ri;ttc ol- thc Orr.lur. I)ror.,irir:rl llrirl r'ro r'cr:tiiicritioir'.ilriirit l,rlr ii:' L'ifbct o['t:nl-r:rrrcirrq t]rc: t;rx 1iabili1,1, or rcducing thc :rffloLln1 of itclrnissiblc it.tptit titi, r:r'cdil shu11 bc rn;l<.ic, unlcss thc:rppcllant h:rs bccn gii'r'r ilr) opprlrtut'rit-),o1'lrcitr!a ir c:r rd .

¶13

.,1 . Ljt'lLirrl lir:t:tiorr l():l(l) <tl- thc 1\ct, t.his Ativr.rnr;cr luling l)l'()1)i)ir:.tt:r'rl lt'', litc.'ri;;, ,'\uthorit-r, unrltrl Chzrptcr XVll of tl'rc AcL sl-r:r11 br: irirrding onl-i'

¶14

{i-r). On thc :ipplic:,rnt who h:id sor-rght it irr rcspcct of :rnv^{rrri,rtt.c:r rclirrrcclto ilt stilr} scr-'1iorr (12) of Scclion 9'/ lor:rclvz.rr-rc:r) ruling,

¶15

|i;).()rttht:tl<lttt;tll-ntlc-lrlf.I.i<:cr<trtl-ttl.jr'rr.isc1it:tirlnit]tlf1-irltlt.illrt'lli,-t]r:lr,rf.1lt'll1l1

¶16

:1. tjnil<rl Sc<:tirirr 103 (2) of 11-rc Act, ttrjs a<-lv;rnr;r: rulir-rg sh:tll bt: irilrclirig ttnlc:;s^1lri.r lirrv, 1-;ri;t.s or r:irr:Lr nrst:lnccs sr-rpporting thc: said :r11r,'r.rnoo rl.lling ltitvc r;h:.tni1t,rl.

¶17

'I . Ljrrr.i<;r Scciiorr 104(l) of thc Ac;t, rvhcrc thc: Appr:lla1r: Arrlirot-it.r, finrls 1lritl rrrlrrttrcl ltrlinil pl'olrouncurl iry i1 unc.lr:r-sLrll scctior.r (1)of St:t:liot't lOI lrlrs lrccn olririilrltl^lr., il:i' Ir1;p<:liant b-y frirr-rrl or sLl pprcssiorr of rn:rtcri:rl f:-rcLs or ntist-c1';l'csct-ttittitti-r rtf'f'lrt:ts,ⁱ¹ rrur.. lt-y orrli:r, rli:clirrc such rulir-rg Lo tlc voicl sb initio ancl tht:rcLlllolr ;rii Llrc 1;t-ovisirttts oi t.lris,,\c:t or tlrc rulcs rnadc Lhcrcundcr sh:rll apply 1o thr: irppcll;tn1 it:; i['sttr:li lrlvirrrr:c rrrling lrirs nclrc:r lrcri:tr rn;rtlt;.

¶18

l)a11r: 1 ol .i4

¶19

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¶20

1i.t the ou.tset, I'rq.:',vould like to make it clear that the provisions of i,rcl h^'i,iri: Central {i*ocls and Service Tax Act and the Tamil N:rdu Goods :'.r;d Scrvice Tax r\ct are the same except for certain^provisions. 'lherefcrre, unless a mention is specifically made to such dissimilar giro.rii;ions, a rcfcrclrc.n: to the Central Goods and Service Tax Act woulci also {nciln a reference to the same provisions under the Tarnil Nadu Goorls ir.n<l Service^'fax Act.

¶21

l. 'l'1rr: sL.rl.r-jr:r:1 rr1r1'rr:al frits trccn l'ilt:cl utn<1cr St:<:t jon^()8(lr) of' thc 'l'rrrrrilrrrrlur (loocis ti, Scrviccs'l'i-tx Ar:L,2017 f O<:nlr:rl (loocls {i, St:rviccs'['it;< Act .201'/ lr_v'l'vl.'l'hc l,lroclc City Municiparl Corporation (hcrcinetftcr rcl'crrcd t.o^i.ts 'l\irpt:ilrrnt'). 'l'hc appc:ll;rn1. is rcgisLcrccJ unr-lcr (.iS1' viric;^(lS'llN ).1''r,\1'ri.l'l',,IilialTlt.'l'lrr irl)poirl^j:; l-ilccl agi.rinst thc Orrlct-No. lzl/AltA/120.2 I ri:r1crl

¶22

Page 2 of 34

¶23

.18 04 .20,21 prrsscrl l.rv li.rr:^'l':tnril Nlrrlu St:rt-<: ALillror-itr rrppli<::r1ion lirr :lriv:rncc: rurling iilcd by Lhc appc:ll:rnL.

¶24

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¶25

I,l bclorv:

¶26

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Pagc 4 of 34

¶30

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¶31

l)agc 5 of 34

¶32

i',:r' ,,t..r:i:li;!rri, h;r'j^..;',1i,,lql Adv;iricc RuXing ofi tho foilowing que$ti()l1s: ..)ilt.'r.riilrrs^{lirr-ulrir.'ir lirtrrt.t linil n,rrssioLlght itro:}

¶33

l. ,,\t.ivlinco r-ulilxl is rt clr.rirt'r,l irt I'cspt:cl o1' Sl. No 1 Lo 6, 8,⁽⁾ i!, l,l rvltcl.lrcr lltt' sr:r'r'ir:tts rcr)cl(trc(l lrv thr:m <1irccL1y arc covcrcd utnclcr'l'rt,clflfr Scl-rccl ulc to Arliclr.t .l/l :l\'/' of' ti'rc^(lonl-;t it.trt ion l.rrrrl /or cxctttpLctl rr rrriur tl'rc Notillcirtion No rrrtrri iorrcc.l agirinst r:rrclr Sl. Nrt.

¶34

lrr l'('r-rll(tol ol. sol-vi(ics rt--nclcle:rl by Lhcrn Il-onr Sl. No 1 tol ll t.frroui3it Ittttrlt:r t;orrl.r'irt)lor-s lvhtttlrcr tircy itr-o co,'or(:d rtnt'.lcr'l'r,r",clfth St:lr<:r.lr-rlc Lo^{ArLiclc 2'i l,lWo1-} litr'('t.rnstilrrtir.ui lrrrrl/or cxcnlltt.t:rl r'irlc tl'rc Nrt1il-icrrtirlrt li() trlcrltir;rtt:rl li1,-itirl:ii crrt;1r SI. No.

¶35

() : Irr r-r'lrpcr:1 <lf Sl. No l4 thcy ilrc collcct.ing cfrerrgos for lirying <;l-<:;rblcs i.tlongsitlc rr.xrrls irrrri collt:r:lirrr,, ro:lcl cutting ch:rrgos as lvcll its i.lrlnut:.tl rcrtl.'l'ltt'.i^{t't'r1Lti;'t'} lrri','l r:i('c l.iriir:11^',,. irr:lircr- r:ortt1'rositt; strppl.r' t:itlt ltt; lrltplit'r.l fttr- <:iltssiivirrg tlttr slrirl l:cr-r ir:r' rrs r-r:rrlir11,- r)l' irnr.no.,'alrlc l)r'opo11-v st;t-r,'ii-'c itttrl l-o''(tl-s(t^,.thltr11c <:itrt llt' trlrltliurl litr ct.rllcctirril^()S'l'as pr;r cnLr-y S1. No tjA of tlrc t:iblc 1t.r^{i\iotilr<;;r1i,ritf,,li,} l'.il'.2(J 17 (CIt r:rtc) rl:.rtcd 29-06 20l7 as arnr:ndccl frorn thc li:lr:piron<; oltci;r|orr;

¶36

l,'i r(r, ir-c (llj'l'l N l ioi, ir.'r-lr

¶37

\ t. r Irr rcslrccl o1'Sl. No l.j r,v.c.i. :li; 01 2,O1,.3, instr;aci ol'rc/ol-so i:hat'1ir: llrt'y r:t.riit<ttlr.i lrrx urrr-1cr clircr;t cfi:rlgr: frorn Lhi: sorvicc:rvailcrs wtro alro rcgistcr-cr1^{r,r'iLl-r(]S'l'l l.i} i.rrrrl urfrcLLrc'r i1 calr bc rcgr-rlzrriiscrl . (to bt: t.rc:rLcr.l as tcchnical lltpsc itrttl contloncr.i sinc:c; tlrc slcr-rrir:u rcr.rrlr:rcrl bV r-rs I-i;.tci st-tflcrct] titx ltnri^{(lorrt.r(r'cr)trrri:i} rrol lrlicctccl)

¶38

(,).lr In r-r':;1rcr;L of'Sl No l(r tlrc rcnLirrg of-irnnror.,ablc propcr-L.y scrvicc rcncli:rt:c1^tt.y lltctrrt irl ; ir loci.rl ilLl t.l rol it-v t o

¶39

(i) i)Lrr.r: stlrit:^(lr.rr i. ofliccs (r'iz) /\sst. l)it'cc1,or-Of L lr /\t;cotirrts, l)r'ojr;t:t^{()f'{'i<:cr',} i(ll)S, ICiiS^(-l(lltro: I)cplrLy Sr-rpL. O1-I)olicc:llr(l pLlrc^{(lrritr-ill (lovL} ol'ficcs (r,iz) posl o[-['ic:cs :rrc fully cxcrnplcd or not :-rs pcr cntry Sl. no 8 of tfrc t.:it;lr: trr Notificatiorr. No 12120 l7 ciz-rtr:d28-06 2017.

¶40

Irrl Oo o1'rcrrl.ivr::tor;ir:t-r,(r,iz)^{(ll'rincll-r:,rrnani} Slt pcr M:rrl<cL,.Jct:r':t Oct^()p Slot'it't-t'. '1'NS'i'C ljtirll lioi.:it:t,y,.Jct:r'i,r Co ()p Socicty ancl tr-i-tttslrort crr.rt'prlration'l'NS'l'(l ilrc cxoil'lplcr.l or-not as pcr cnLry Sl. no 8 of Ll-rc tatllc to Not.ificartior-r. No 1'212017 cltrtt:rl2,8 06 2017.

¶41

t)agr: 6 of 34

¶42

(iii) Natior-ralisccl llar-rks:rro cxcmptcc-l or noL i.rs pcr Sl. no 8 of tLrc t;rlric ttr Nolifii:irtion No l2l2017 <latcc128 06 2017.

¶43

4. Thc AAR pronounced the following rulings:

¶44

Aclvittrcc: rrrlir-rg is rcquir-t:d in rcspcct of Sl. No 1 to^(r, 8,^(-) i!, 111 u'lrt:lircr ilri st)rvi(:cs rr:ndr:rcrcl by thcrn drrcr:tl-y :rro covcrccl undcr'l'u'r:lfil'r Sr:hcrlulc 1o.Ar1ii:lc .14:iW of tlrc Constilrrtion unrl /rlr r:xcmptcrl unrlcr thc Noli['i<;:rtior.r. No rrrcnlionirtl irgainst circh Sl. No irs clclailccl bclorv.

¶45

Sl.No	I)cscriptior-ro1'thc survir:c	li-rlirrg
	N4irintclr:llroc ofl)irr-l<	Not irSrrppl.-voI St't'r'jct'ir; l)ol-Nolifjt:rrlior: Nol4l2017C'l'(le)8v,clt.2li0(i')O1'l:rsrtrrtcttrlcci viclcNoLificarLion.No.I6l)OI8cl:rtccl^{'.)6.O7.'.)O18}
	I)r-ovirlir-rg Marl<ct f;rciliticsrlirilv	Not aSurpplyofSt:rvir:cilli llcrNolil-ittrtliott. lJol4/'-),01'/^(l'l'flt)i',^(lt.)!0i,llOl?'
	i'r-orirlirrg Mirr-l<<tt f:rr:ilitics,"vcr:1<1y	Not :rSr-rppl-1o1'St:tljrt iiij lt('r'lioiiiir.rrlit.,it. Nol412017Cl'(lr)& dt2[j06i>,Ot7
	I)rovirlir-rg ba,ysinbus sliirrrl	Not :rSr-rpplyofSr:rvic;t:;l:l llcrNotif i<:rition. Nol4l:2O17C'ffR)&,^(ltllE 062Ol7 its;tnrctrrlt'rl virlc Notj{lcrttion. No.i^(tl.l.()lijrliilt'rlll(r.()', .lOlil
i)	(ll) I.ocl<c:r f:r<;ilitics rcnt I))i)r-ovirlir-rgst:rnclfr;r c1,r:lc,sr;rtott:r,itLIto, forrlrvhcclcrsLarnc,lir-r lrlrs stirrrr.lanc,lotlrr:r yrl:rcr:s (ll)l)rovicfingroomfor r-r:n1{Ortc:rnpor:.r11, ritir,'	(13)Fzrcilitl,ofprovidinglot:l<trt-for-rcn1rlircr:tl-t'^i>.r' thc:rpplicantis1i-txablt:forllrcroilsonllrirtllrrs rlor:snolfirllrrn<lcrNoti[rcaliotr No14l2,Ofirlt.][J Ob 20l7irrrri is1ir.r:tlrlc (l))N<;1:,rSr-rppl-yoIScrvit:cltsp(]rNotifit:ation. Nol4l2017Cl'(R)&cltf2[i0(r2017:rs rittcnric'ti vicicNo1ific:aLior-r.No.I6llt{)l[]rlirtt:tl12f>0'r"..1{)lfl (ll)'l'hisiscxcmpl.cdfromtttx:tspcr Sl.No.l4o[ Nolifir::r1ion121'2O17 C'l'(lf)<la1t:rl28.0(r..lo 17lor tltc rcitsotr thitttftttit- rttrtrl)t'itlttfrlttvfl)ct'sot: ilrtt,ri cxcccclingrupoosI000/

¶46

t)agc 7 ol 34

¶47

	i'i'o,.irlirrrl	I'lltrir:,,li1ct-	NoterSrrl-rp11,ol-Sr;rvit:cilsi)(lt'Notific;t1iolt.
	Ir,.rL-rst;lirt:iI iL	irl;	No14/2017C'l'(if)i!,^(lt:/ii0()20l7irsrrrrrorclr;ci vir-lr:NoLificaLiot-t.No.I6l20I8rlatc<l^'26"O'7.20^I8
	I)r'orticling ilIrnrllrlriurs	lntvcllct's ;,'i, r-ost	'l'hisiscrcmptcclfrornlar:rspct-Sl.No.l4of- i.-"otificirtiorrf2l2.Ol'lC'l'(if)tlittt:rl:2[i.06.20 i'7' for
	i:,.;tisc		'.1rr:t'r'i.rsotrtlr;,ittltcirr.<totrtt't:ttt I<kr.vII)ol-rj()tt ir;ttrrl (ixccocicclrLlpccsI0OO/
	l)r-ovi<-lirtg	'lirilct	Not:rSupplyoIScrvicci-rsp(]rNoLil-iclttior-r.
	lir<:ilitics		No141201'/C1'(lf)i!,dt:280620l'ratsi'rittt:rtclccl
			vrr.lcNot.ificirlion.No.l6l?.Ol3claLt:cl^'26.O'i.20I8
	l'lrilr'-r'o1-r;t:ir	it:lcintht:	Not rrSr-rpplyofScrvit:cils llcrNot,i['icittirlrr.
	rnl.rrl<ct		Nol4/2017C'l'(R)&dl2806201-l
(.)-,1.	Irrrrtslrt:clo1'	strliir;csr-r:	r.r<lcrt;rlb--vLlsfi-otnSl. No Itoiiillrrorrgl-rtt;ttrlcr
''l;lilt	.itr:lt'lt.:jr'vitill.htlr.	l	ttl.,'ltI.(](]()'
,.'r.rii	ll'iitr.rtir.'rranc.l/ol	c;rcrr'r1llc:cl	rriclct.hc Notifici-rtion.Ito.rnotlt.iolto(iitg:tins;t^i.:itt:i'tlii.

¶48

.i'o.rs iirllori's.

¶49

'i'i rr'iri.,1.'iir:irrrt :;Lr1-ri;iicr; tirc'iliglrt t.o <;olicct t.lrc iircs/r'iglrl Lo cor'iirilt:lllrtl-litiL:s'Lo lirrr t:oilii-iicl-ol.$ iili(i tlrt :;r.i1tp1_r' ur.rc.lcr-tirl<Cr-r by LLttr crorttr-i.r(tLol-s;.llC irs lr(r-litc^Lr:1i(ii;l' rror)(iitir.rrrs u,'hir;i.r is r.rrr ir.rrit:lturrr.lcnt sr-rpply.^'l'hc :rpplicabilit-y of Lhc Noli[-icltliot-t^{Lo LItc} srilrplics ol' t.hc conl,rllctors is r-rot :rnslvt:rcd :rs por S.95(a)^rc;rr-1 witfr S. lO3(l) of tfrt: (lS'l' ,r\r:1.

¶50

i,,..i ir) r'( slrc(ii o1 Sl. l'.io l,i rvc i.lr'(t collcctirrg cllr.ll'g,cs lirr la.yirtg o1' t:l.t l.tlt:s ltlongsir.ltt rrirrrls iln(i collcct.ing r-r.rirrl cutlir.rg ch:rrgcs as wcll :ls arlnLlal rcnL. Wc rt;t1t-tirtt;ttlvi,tttcr: i'ir1irr11^r,virr:ilrcr i:orrpositc sr-r pply c::rn br: zrpplicd for cl:rssilying lhc s;ti<l^{sr:r-rricc:.ls} rr:rrlirrrt o['imnorri,rt;lc l)r'ollort.,v srrrvicc uur(l r(]\1orsc^(th:rrfjo c;:.tn llt: atpplit:11 ftrr crtllttcting ,,li'j'j'rrs i-,cr'ontr'-r, Si. No .>.,\ ol'thc Lablc t.o NoLi['i<;artiot.i No l:\l'2O l'l (C]l'l ri.rtt:) r.lirtccl 29 i)ir .:() i'l' rrs lrrnt:nclccl 1l-orrr tl'rc tr:lcphonr: opcr;rtors r,vl-to :rrc^(lS'l'N holclc:rs

¶51

)liil;iriv ril'trllorving tlrc r-orrrl cut, firr 1;.r-yir-rg t.l-rc OlfC;rnd atllou'i ng Lht: spttt:c rrlongsicit' tlrr r.<.rlrrl lirr- thc OIrC lir)cs ilrc no1^{'r:onrposit.c} st-tplrllr't," dcfinccl ltnr.lcr' :i.^2(:10) of^tl'rc (lll'i','\t:i . ).(.)17 itr trs rntrcLr rrs tfrcsc Lrvo sr-r pplics ilrt) nr.rt rnar.l<: irt r;ottjr-tttclion vvi lli crrr.:lr <ttlrt:r'in thc orr.l inar-v cor.-lrsc: ol'[rusincss. Ilcrrcc Compositc st-tpplv t:;tnnol^lrt: rrirlrlir:rl lirr c:lirssifyinli thc si.ricl si:nrico as'llonling of^{Irtmorualrlt: prctpcrty} s(irvicc'

¶52

Pagc 8 oi 34

¶53

Q.4.^{In rospcct of Sl. No 15 w.c.f. 25-01-20l8,instcarl(.rf rcvr:rsu r:l'rargt:vvc t,'ollct:tcci} titx ttntlt:r clircct r;h:rrgc: fl-rtrr.r thc scrnricc availr;rs rvho arc r-r:51istcr-c11 '"r,i1lr^{(ll'i'l'</sup> irntl scrvic'c rcndcrccl lr-1,t.rs hac1 surflcrccl t.:-rx:-rnc]^(lovt. rc/cl-lLlo is no1 zrf'fbctcd) 'l'hc c1r-r cslion sccl<s rcgularizi,rLion oIth<t pirymc.nt m::c1c tl.r, 1l'rt'rrr r:onsiclt:ri tr!{ lll('siilul(' its :.t tcchnir;i,r1 l:r1;sc, urhir:h is not ir-r ttrc pr.rrvic:u, ol-tlris lrrrtlror-itv ls pt:r Scr'liot',^{('t'i (.).)} ltnrl thcrclirrc, tht'r1rrt's1 ion is rrot irdnrillur-i rrnclr:r-Slcctior-r^()8i.1) ..rl llrc,Ar:t}

¶54

Q.i>.^{In rcsl)oct of Sl. No l61fi1; 1-r'rrlino} ^f^{immrrrz2$lc proport-vsr:rvicc rolr(lorcdl)'} thcm as a local :rL.rthorit-' to

¶55

(i) I)rt rr: stalc^(lovt. offir:cs (r'iz) Asst. I)ircctor- Oi L lf Acrcorrrrts, I)r-o.jcr:i⁽ )f'l'iccr'. l(li)Sl. i(ll.tS^(ltrrtr-t:. l)cpLrl-v Srrpt.^()[ l)olir:r: rrrrrl llrrr-r:^(]i'nirr ii^iilr'1 ol'l'i r{ r; li..rr i)';:i o[-ficcs arc fLrll-1, r:rcn-rptccl or not. i.ls por cntry Sl no 8 ol thc izrirlc 1o Notifir:lrtiol'r \i, 12,1:2O 1 7 datcd2S 06 2017 .

¶56

(ii) Co opcrirlivc socir:1v(r'iz) Chindharn:rni Slr pcr Mlrr-l<ct. ,Jcrrvir Co O1; S,:rcictr . 'l'NS'l'C Strrl'1-Socit:t-,,.J('t'r,ir (io ()p Socict-v :rn<l trlrnspnr'1 rrrir'Por-irtiort'l'Nii'i'i- ;r:'r' cxcmlrtt'rl or rrot .ls por ontr-y Sl. r-ro 8 of thc L:rblr: to Noliflc:r1ion. No 1). 1'.).Ol / iiirtcrll2S O6^'2O17 iiii) N;rtionalisccl ISernl<s aro c:xcmptccl or not.:ls llor Sll. no,3 of'llrc tirlrlr'1o l\otif-icirtion. No 1)1./,O l7 <lirtcrl 2[i 06 2017.

¶57

i'lt:t'r,icc'of rt:t'rlrrrg of in.rrnor,:rblc propcrty b.v thc erpplic:rn1 lo lrnollrt:r^{(l:ntriri/Strilc} {lovcrlrrnolrt/L.Jniorr tcrritorv or Local :ruthorit-y:rlol-ro is cxrrrnlrtrrrl fr<lm 1:-tx:ts pt'r S1. No. 8 ol' Notilir::rliorr 1:212,O17 cli.r1cc1 '28.06.'2O17 irnrl tlrc sr:r-r'i<:cs ol' r.t:rt1in11 r,l. irtirntlr,il}lltl1lt.tl1.lt:l.1l'ttlrl11.ttlt.tllitt.t(jtlI.tt

¶58

irrrthrrritv, :,rrc nol crr;mptccl Lll-rdcr S1. No. 8 of'tlrc t:rblc 1,o Notific:rtion No. l)1.).Ol'/ C.'l'. (ltrrtc) cl:rtccl 28.06.2O 17 .

¶59

ii.Il:rscri on lhr: irbovr: di:r:ision, thc Appcllant h:-rs filcd Lhc prr:scnt uppc:rl.'l'hr;

¶60

groLrntIs of' lip1'rcrrI ill-o l)irral)hrirsr:ri as follctr,r,s:

¶61

5. GROUNDS OF APPEAL

¶62

{i)Sl^{Nq 6- Slaughtel houqe fees- ln Ltrc applicationto t,hc AIIA it w;rs plc:rrirrrl tlriit} St:t-r,iccs l;1, 1f i11r of'sliruglhtt:ring of ilr-rirnals is urcmptccl viclt: cnlr-, Sl No 5(r ol-tlrt: l\o11'r r No lf2 l.).0f i rlirlr:rl .2Q 0(r 20 17 irs irmcnrlt:<l r,vl-ricl-r rt;arls as lirllor','s.

¶63

livr:r.r tfr<ttr11l-r i\1\ll in thc ordt:r fras givcrr a ruling thal st:rrrit:cs lt1,^r,r''a-v oi :;irrr.ri:,htr:r'ir.rq o{'anirn:ris i:; rrol ar scrvicc Lrs por Notfn. Nol4l2017 dt 28 06 20l7 it is rllil::;tcil tlrut r:.rr;rnltiiorr rrrrclr:r-Sl No 56 of t.hc Notfl.r No 1.2/'2O17 rlittt:c.l 29 O6^'20 1i lji;i.'iil:jo ltr c:onsiclcr-ttrl i.rrrrl cxtt:nr-lc:cl . As pcr Sl No:j(r ttl-t.Lttt tiiirlt: to Nolllr^t;tr L). l','O l'r'c.lirlr:r.l 29 O6 2.0 17 oxcrnllLion is grantc<1 Lo thc scrrrit;t; rcttclt:t't:r.l l)y urlt.y ," l:lr:r-r'rr:cl; lt-1' rv;-t-y of slirrr3,h1crin13 of anirnals" It is ;r1rp1ic:-rblc Lo ihc scn'it;t) ;tnr.l rrttt trt iii, rlcrl;,rrr.f it:) rr.lrclltr'i'^j1 is; rlonc lrv X or Y or lr-, thc itppr:llrrrri il is t:xctrilllt'tl i1,.llllliiiiit,lrlr]i-r.illl]il',jlt't:t)trsit.itlI.t:t.iiIlii1l1lt;itlll.r'irpl1lt:llt.1[(]i.lL'l1it< ilrrl tlrc rrl.rovc irctivil-f is rrot- orrly co/orocl undcr Notfn. No^lul l'2Ol'i rlt^2,S Ob^{'2() f} i^l;rrt rilsrr rrrrrlr:r Sl No l>(r of tfrc Nolfrr No 12/20l7 cl:rtcd 29-06 201'/:rs arucn<lccl

¶64

ili;lil I'll.tl ,Ilct:s {-!ri li; r1,'i'{, llsc tqil*ts In ihc;t1t1:lit:;ttirttt {o tlrc,'\i( ii ''i.:is l;lr:itrlrril I ir:if :;i'r'r'it:r::; itrl t.t)u!.1^()l 'ltultlit: cottur:rtit:rtr:e::; su.ch. ct,s ltrouisi<trr. ol'lucilriic.s r,J '!;r,t!lttortitt. t,, r t :,; i i ri)r.t^I r^r :;, l.ct.t.ttt llr rt c: s rtrinr.r.l or toilc:ts is cxcmpt.<:d viric ontr.'y- Sl Nlr^'/6 o{'t.i'rt; Noti-lt^Ni-r i ./, 12,{} l'i rt,tttccl 29 O(r^'.20 l7 ils :.rrncnclcc,l^l,,vhi<:h r<:etcls ;.rs follriivs.

¶65

ii, I lr:irc-lirr11 Scrvir:cs l.r1'lvzty of public col)vcrliorrt;cs, NIINII, ()()(-)4 sr.r r:l-r ..rs provision oI f:rt:ilitics ol' irtLhroorrt, vr,,asLll-ooIns, litvaLctt'icts, i rr rirrirl or 1.oilc1s.

¶66

'..( n lil,,l:,,.] .\i(r\ iir ilr.r or-clcr luis g,,i1'1;1, ;.t rlt lirrti tir:tl :it t-r'ir'r'r-^1.r1 ''1';1-1 ol lttrltli< (:()n'cl.lit:rit:t:s sr.rc:h i.rs provision ol f:rciliLics of batl-rroolrl , wasl.)roonrs, litrratorit:s, urittitl or'fr.rilcrts. is nol ir scrvirrc i,ls pcr Notln. Nol4/20l7 dt 28-06-20l7^br-rL tftt;^{r'crlucst of} tir,.: rrpltcl)lrr1, tl-rat tlrc:.ii.ricl scrvi<;c is cxcrnptcd urr<lcr Sl No 76 o|t.lrtr^{NrtLfl-r No} .]'|]()i.,.'tllL1tlci..2(']()tl.l()].rrr'l-t:';rttlt-t:tlttsidt;rt:<.l;tr.rrltl,rtcltrclclcl.i1rrr:l.t'1-ltlllstl r':irtrirl.)tioir is 11t-irnlccl to tlrr: sr;rvicr: anri not to lhc: p(.I-son (ic) rvhctlrt r it is dttrrc l.tv X or'" or- b_v t.frc;-r1t1rc:llirrrt it is cxt;rnpLcd uncor-rrliLionally. It. mar,y bt: consiclct'cclⁱⁿ rrp;rt:l.rl :rnrl orr-lcrr:cl t.lrlrt. Lhc abovc activity is not orrly covoro(.1 lt rtclcr Nol frr. '..r;1 l1').Of i (lt :18 ()(r ll(-)^jr irrrt r.rlso Llrl(lcr Sl No'/6 <tl' tl-rr: Notflr No 12.120 l'l clrrtc:<l 2() {ii; .lO f i rrs; rtt'ttcntlcc.l

¶67

t);.rgc 1Ll of 34

¶68

(iii) In rcspcct of Sl No 5Illocl<ur rcnl prorrirlccl in lrrrs slancl it liir:r lrcur rlircir.lcrl in thc irlror'c or-ricr lr.r,,\l{\ tl.rirt i1 is lirx:rltlc:. Irt orir';rpltiit;trliorr it \'iil-; i,l,';r,llri LLrat thc sairl scn,icc is covcrcd ultdcr'l'r,vclfth Sr;hcdtrlc to Arliclc 2,13W of thc (ionstitr,rtion :rncl hcn<:<t it is cxcmntcd. It is nor,v submitti:ci 1lri.r1 1l'r<: szrid:rc:1ivi lr, locl<crr-cl.rt is ii Cloitl< roorn ;rr:t.ivit., .

¶69

f2.'l'l tt: ltirrclior)s ('nti-rrstccl lo il lllr..rrricipirlitv rrrrr'lc:'tlrr''l',.,

¶70

2.1 3W ol'thc Constitr.rLiorr i.ll'c ils rrndctr.

¶71

'fhe words,"such as" under (1) and ,"including" under (q) of the functions entrusted to Municipality in twelfth schcdule to Article 243 W hawe vidc coverage and it cnuld not tre restrictcd to the clefinition tri l:rtlercd of tlic A"i{A. Ilc:nc--c it is submittccl t.hc locl<cr r-cnL may bc clccl:rrcd :,rs :u.r ;rr:tivit.y covcrcrl un(icr' 'l'wt:lf1 h Schcdlrlc to Articl<: 243W of thc ConstiLurt.ion :lrrrl r:ovr:r<:<l urndcr Nolf-n \o .1,1 12017 irncl i1 rnilv bc rlcclarttd :rs "nol r.r scruic:r.l'.

¶72

\Vlrilc rljsr:trssinlg tlrc lirllor,i,inf{ st:r'r'ir:r:s rr:r.rrlcr-url 1r', tlrc rr1;p,rlllrrrt ilir-cc:t to llti: iririilir' it rr"'irs rlr;c:l:lrc:d lr-r, tltc AIll\ as rto/ a. srtpplg oJ'seruicc). It rriir-, ltlc:rsc ltt: uotc:rl tlrirt it is trol irn cxcrtption Notfn/ but :r Nolfn issucd Lurclcr Scctior-r 7 (2) lo trcill. n,hclltirt-tlrc lr,.'livit.'urtrlcrllrl<r:r-r l;r'lhc lor:al ilLl1l-]ori1-,is ir st:rr'ir:c trr not sincrt: i1 is ir litrrt:1ion i'rrtt-ttstcd 1,r ;r^{]ilrrrricilrlrlilv} rrirrl<'r-rrrl icrir'fl4:l\V of 11rr'('lirrl:rrrliorr. \i Ircn i1 i: r, ,i st:t'r'icr: it is or-r lsiric thc scopc o['supply (ic) lr:r'1,ancl collcr:lrorr o1'tax Lr rrr.lcr litrc'tron '. It r,v;ts itlrr:itcl-v clcc:lirrc:c.l /orclcr<:c1 by thc AltA tfrat thc:lct.ivi t..y <1or-rc by Ll-rc rrppcllant unclctr 243 W is rrot :,r scrvic:c: irt rr:spcct of

¶73

SI. No. 1 licc frorn ltltrlrs SL No. 2 Marl<ct fcc c.l:rily

¶74

Sl. No. il M;lrl<ct fcc -wcckl-y

¶75

Sl. No. 4 licr:s ftrr b:rys ir-r bus st:rnd

¶76

Sl . No.5l) rrr,clr) slirnd, st:oo1cr-, aulo, [orrr ttltctt]r't' sllrtt,l irt lltts sl;rrl{l'rltr: othcr pl:tr:cs.

¶77

SI. No. 6 Sl:rrrghlcr housc: fcr:s.

¶78

Sl. No.9 licr:s on p:-l-)/ &,lr sc 1oilc1s.

¶79

Sl. No l3 lior-r:n1rv vr:hir:lc in 1hc rn:rrl<<:l .

¶80

III. Whcn thi:;lborrc i-rctirritics woro dcclarccl as'not zr sr)nrico'undor Nr;1.1h No 14120 l'l thcrr thcrc is no rrcccssity Lo go into thc dcl;rils of t.hc survict' r'c'ci1'rit'nt. c:onsiclr:r;rtion pirirl for tl-ic i,rr;tjrrity r:1.c:. Ir-r vicw of thc rlccision of-tl'rr: AIIA tl'rat. 11rt: ;r].iovt:

¶81

ilcti\jitir:s lrrct no1 :r sun,ir:r: [or clirccL:lcLirrity rcnrir:rt:r] tly lhc appcllarnt^{il is pra-ycc1} iirrri llrc ltltt.,r'c: activitics^(l()l)c by tl.rc:.rppcllnnt llrr-ot.tgh tcrtrlcr^{t:ortt.ritt:tot-srrtil-'itlstr} ir'. .:( L.l rrs ir()t ii ril r'.^jr'r :;irrr:r: it ts l.t ir irrnt;liotr o| a Mu,tt-icipttlity urt"d"cr s.rticl': ::.l.Jii" t;,i'tirc Constitttti.t:ttt urtd covcr'ocl ur)dcr-Notfl-r No l4 l'2O17.

¶82

'i'lrc lr1;1lcll:rnt ncrrctr itsl<ccl a qucsLirtn w. r. L Lhc scnrici: provir-1t:rl lty thc tttttc-ltttcorrlr-ir<:t.or- to ttrc pr.r ltli<:.'l'ht: clucstiorr lvas w.r. t thc sct-vicc^{provirlr:c11;y'1hc;-tpltcllatrt} il l^jrc tlrrrlcr c()ntr-{.r('lcr-s;. llrrrrc:c tftt: l.tnslvt:r of tht: AIiA Lo th<t Qrrcstion^{No l2 rs itol} r'{)l'r'{'cl ltrrti it. is rr:c1rrt'sIr:c.l ti.rc allpcll:rLc z-rt-tthctt-iLy rnzry givc thc t;ot-rct:t t]tt)^{itl.tslvt:r ttr} (-)rrc:;lion No 2 al-tcr tirl<rrrg ir-rlo lhc followit-tg submissions.

¶83

Air p';ll;rnt.'s submissio rt :;.

¶84

lit l.('sl)c(tt o{'Sl No I lo lll rcndcn:11 by llic appclli-rnt t.o l,cnclcr cortLritt:t.t)rs itctiritit's iu-c 1;i.rr-t:l-,,r on itr-r blic irrlc:rcst anc-l alrc undcrl.al<cn as^{mllttcl:.itttrvitltr.i sti.tlLltol'-'} lrritciiirns.'l'lrct.t,ctorrlri rrol 1o l.lc 1r'c:tlrrrl :rs:r st--ntir:c ils l.lor',htt;tltttvc Nolfn ].irlli...j...}i.].'':]ltt:]t;iiliiriiitl:;lrl";sii),tirlllttlitirr1;tll.1t;l rrrrtlt:r' iilr: 1;r.ovisittn:; ol-lrn.1' lavr., coitlc-l not. bc Lrttatcr.l its titrablt:^{scr-r'it:c. /\it-fi-1it',-,.''"} f^{lt:t: i:ollcr:t.ccl ft;r- suc;h irctirrity could not to bc trcettcd as oorlsi([i:rltlit.rttfirrLi it:} l)r-l^{rporio of-lcl,v of'(]S'l'sir-rr:cit is ourtsiclc ttrc scopoof lcvy. Ilctn<;c tlttt orilttr of tLrc AI{A} i:, lill^'ri,r :r',..'i l.iriti llli'r'r., li{.tiition of irlll.rt:lli.rr.tt rnit.y trc accof)tctl itntl^{ot'cltti-l; ttf tlrc /\llA} In:r'! l)c r.,t t't'l'utltlc-] .

¶85

f .iViairrtcrrilncc of pi.rri< is r:ovcrcr1 r-rnrlcr (1) of^'l'wclfth Schcdurlc Lo'l'r,vclft.h Schcdulc^t.o i\r'tir:lc 24:lW of tl-rc CbLt:;t.ilr-ttion r,vhiclt rt-':tc.l :rs follorvs^:

¶86

ii)i,t.''lt:i::itlttt;.fu.rllt.ttt'(.l||l.()|ii|i.c:sct'tt'dJrtciliLic:s.sL/-cyi,rl.syltl'rlts,

¶87

L? & iJ.^,\u,l iirl<ct li:c cliril.r'&,r,r,ccl<ly ar-c covcrccl unclcr^(c) ,⁽ⁱ⁾ ;-rrrcl^(l) it of^{'l'n'ttll-t.h} :-lirlrcriLrlLr tr,r Art.iclc f2ll :lW of thc Corrstitutir;n which rctad zts ftrllttu.s^: (t:l I)ltrttrr.irt.r1 .ft:r e:t'rtrrorriic: rrn.r,l sorricr1 c.lr:ucIo1trnc:n.L tj) 5t.i.l t:r1ttt.trc.lirtt.1 tlu: irrl.c:rcsLs oJ'LUCu.kcr sct;/lorls oJ soci.etLl . irrt:lr-rrlirtg^llttt

¶88

i r i.i rr r I i cu I r pt:cl anci rncn t,a^I l-r' rt:larc,lcr.l.

¶89

(l)1)-r.rr..,i.srrr t oJ'ulbr,tn rrrtrr:rt.ilic:s u.ncl JLt.c:ilih r:s such as p:.lrks, garclons,^{pl:rv51routtr.ls.}

¶90

{irl It lurs frcur or-(lcr-lr., t}rc /\llA vr,. r. t Sl No. i2& ll.M:trl<ct.^{fbt: rlirilv[],1\4itrl<t:t lct:} r,.cll<l-r'iilitt <.i ilt:ct ttolict:tiorr l.r-v rnunir;ipiti r;ot'1-ltrlrtiort irt-( t'ot,(tt't)(i^{'['rvcll-1.1.r}

¶91

l'ir:lrcriuic t,o 1\rticlt: 211:lW of LLrc Corrslilr-rtion i,ur(l as^por Notificirtiott^{No. l4l20f i} (lcntr-al 'l'ax (li:rtc) Nt:.r,v I)r:lhi, Lhc 28th.Junt:, 2017 tht: scrviccs by'wily of zlnv

¶92

l)agc 12 of 34

¶93

rr('tivil\i irr r-cl:.r1ion 1o lr [iirrcti<lt't cntrrrslrtrl 1ri ir Mr.r ni<:i|rli1i ur.rrlcr lrr-t ic]c l2l1 .l\i,r1 tht'^{(lrrslitL-tti<.rrt} is rrot lr strr-r'i<:r: .llcnr;c lrotl'r tlrc st:r'r^j, \r:, iu c not t:ll;tt'tlclrl;lc io 1;.tx.^'l'hc silrr]o r"ulirrg urill appl,), 1.o lcncli:r cor-rtr:lc1 ors irlso lt is sL.rllrniltcrl llr:ii r:xc:1rr sion fl-orrr st'r-r ict: ivirs grantccl to tfic aclirril,v i.rrrd lrol 1o 1l.tc lrcr':;on ilJ u,ftctl'rt:r it is rlonr: lrv X or- Y or- lry thc :rlrpcll:rrr1 it. is orrl:;iclt: tht: sc-:o1'rc o[-s;r'i''ili: \/l'rcn tht: ;tr:tiviLf is out tht: scol.tc ol'scrvicc thr:rc is no nccc.l c..litrnint: tlrt: rlct:rils ol' tl-rc aclivity rcc;c:ivc:r (1cr-rclcr contr:rctors) :rnd thc consi(lor[]tion lourirrris t Irr' :rc:tivit),(1crrr-lcr rnoncy) Ilr:nc;r; thc ;.rbrlrrcr actirritics ma_v tlr: clr:r:lirrcd :ts no1 ir sl-'r(^(' btt1 itn:rctivitv in rclzrlion to ir func:tiorr ol .4r-r nicilr:rlilr'inrrlcr-lrrlir:lc:lJ3\'ol 1it,' Crrnslitrrtion :rrr(l cor.'r:rr:cl nnr.lcr-Notfn No 141201'/C'l (r-rrlc) rlt .l[] 0(r 201'l its rvcll :.rs tho rt:lcvirr-rt^(lO of^'l'N(lS1' AcL,2O17.It is a far:t tlr;r1 thc r;ontr;tctors oi mLrnicilr:rl c:or-por-irtion ar'('1rrrl;lic sc:nr:rnts and thc;rt:t.ivilics rcrrrlcr-crl Lrr'llrt: mtttric-i1;rtl r:or-porrrlion to thc <'onlr;lctors (pt.r blic: s('rvilill:;) r'oLtlri no1 lrt'lct'tli'rl ;r:; sct'r'icc lu'rri lirc <:olrtrtrctrtrs ctorrlrl not ltc tci-rrrrtrl :rs lrrr;ilr,'1.;:r t't't1i1it'sr irrrt ilii'', ;ii, :tl1cnts of thc rnLrnic:ip:rlit-1, ils por p:lr:l C zrt)o'o. IIcrrr:<; tl-tc crollc<:liorr rtnti m:rintcnilr-rcrr,'lvorl< cntrurstr:cl b-v thc rnunicip:rlity to tirc cor.rtr:lctors cor-rlrl rtol l;r' lcrnrccl irs scrr it:tr sirrr;c il is arr:rnf{cmclrt bctr,vccrr prir-rciirlrl ;rttrl :r51ctt1 (iit)^jn tlur. t:lisc^(lor,'t. ;trrrl prrblit: st:r-r,:rnt :rrrrl irrnorrnt pirirl bv thc c()nll'irctor to^(loi t lrtu'itl.tis rcnrlcring of'lvorl< cntrustccl nndcr Scction^'.\74 artcl othcr-pr-ovisiorts of 1itt.'l'lrrnil N:rrlu I)istrict Mr-rnicipirlitics Act, 1q2O:rnci thc fL.rrrr:1ions onlruslc(l lt.r ir rnrrnic:ip:rlit-r, ur nriur thi: twr:lfll-r si:hr:clr-rlo Lo :r11 ir:k:24ilW of'1l'rc t:onstilutiorr i'ortlil not l.rc tcrmr:ci ;rs sr:rvi<:c:. As thcrc is rrr; s;crrric:r: thc r1r.r cslior.r of-l).r-.lr]cnl of^(lS'l'l'rll not irr-ist: on all thosc lc:rsc <;onlracts sinc<: th<: rat.c flxccl l>.v^(lovt .^r"vits rrrlolttrtrl ;tttri tfrc:rcl.ivi1ics rvr-'rc-- rcnclurr:cl b-y thc contr.iclor to lhc pr-rblic: in thc n?lmc of llrt'loclrl i.rutlror-it-1,:tnrl rccciltt hirs bccn issr.rud in Llrc nitrnc ol llr<'loc:rl irrrtltoi'iiv io lirl purblic.

¶94

'l'hc d:,rily &, r,vcr:l<l-y m:.irl<ct:irc n:latccl agriculturc zrr;1ivil,v irnrl it is pr:r-yr:rl th;rl Sl rro 2 &, it, m:r5, bcr dr:cl:rrcrl lrs no1 :rs sr:nriccrs:rnd r;ovurccl r.rnrlt:r Notln no l4 l201-/ ttnrl if Lhc-r, :rrr: t.rcat.cc'l as sr:rvic;cs thcv :rrc: r:orrc:rcrl lr nclur Sl no ?.4 of ttrtr l irlrlt' 1o llotiJtr:rrlion ,No. I 1/ 2017^(:.'!'. (llule), rlatcd !18 6 2017.

¶95

{4flfccs^{lirr b:i-ys in bus stancl is r:orrcrr:clLrndor(q)tl,(l) ol'['ri,cllil-r Sr:hcclult: to Artit'lc} 2,13W ol-1hc Conslitr,rtior-r vvhicl'r rcarrl as ftlllor,vs

¶96

I)a5',c 13 of 34

¶97

¶98

ii)j)l,,t,i:;rr,ltrl/.u.rLltlrtr-ttltt,lti1ir:sr'ut.r'LJctr:ilitlcs.si-rch,

¶99

i; liiis l.ir:crr or-rlr:r-l;.1r f.i11; i\jU\ r,v. r. t Sl No.,l. ifccs firr l.l:-t-ys irr blts sli.tt.tcl tlotttt^c.l irttr;t i'ollirr.:{ion by rnurrir:i1xrl corporation ?lro covcrccl^'l""vcl[th Scfrccl ulc^{Lo ArLiclc24:J\i(} ,;l'lirrr (lonstitr-rtion irncl as pcr Notification No. L4/2O17-Central ?::x iRatc) Nci,.' i^,,'i;ri. ilrt' .Zfi1lr ,Jrirrr'. .lO l r- litr; l.;crvir;cs l;r' u,'ir-1, of' rtitv rrt:tivit',' iii r-cii.rlit,rr lo^ri I i!ri.riiolr critrLr :;tcrl i,r llrlL-urir:ipirlil.-t, i-tncit'r-ltt-t.ii;lc:2''i liW o1'tltt:^(lorrslitt,i lii;rt is it,tl r s;ln icc .llcrrcc tl.rr: s;cr-riir:t: is rtoL cfiargt:ablc to titx.^'l'ltc sainrt: l.ulirri';^r,r,'i li itpl.ti', 1o turtricr contr;tr;trtr-s irlso IL rn:r-y plr:ersc bc nolccl oxclnpliot.t is gritntcci ttt tilc ;ii'livili lrrrrl not tri llrr; l)(trsolr ic) r,r,.l.rctl.rcr i1. is rlorrtt b-v X or^Y or^lt.','tlttt lrppcllrtrti rr ir, lrrtsirit' tlrt: :;t:r.ri-ii' oi. l;clvir;c Wlrcn t.ltc :rcliviLl, is ot.tt llttt si;t.,pt: ttl'sct'r'ict' tirt:l't: rrr lro nccr.l r:xirrrrirrc llrt: rictilils oJ-LI.rc aclivil)r rcccivct'(tcnclcr corrlrit(llors) itrrd tlrt: lon:;iilcr-irlion lor,vl.trcls thc a<:t.ir,'itv(tcndr:r rnonr:-v) Ilcncc thc:tttrlvtt lrc1ivi1.,'ttritv^l-'i' iir:t l1r'gri ;ts r.)ol ir sg;r ir;t: br.i1 :rp actirriL-,' i1 rr:lertierr t9 tt futttr:1it-'ri^{t.r1' I'l irriir.:j1;i,lrir} rlrri,'t. lrliir;lt: 12 i:l\,i r., l liit:^(lonsliLt-t tiott itttd ct)r,t;t'c;ti rtt'rtlcr- iriollrr i\it; l'i l'2r.)l'i(,'i {;;itr:j rit^f28 0(r^{./.Oi'ir.rsu,c:ll as llrc r-olo/:rnt(l()ol-'l'N(lS'l'Act,12Ui'r.lt is sttl;trtiiicti} iirlrl it rs rrot ir tt.r .'.lrrl,.lc:iol-'ico dnc lo tlrc lirllorvittg rcatsons. As^prcr tltc'i':rttril^N:tcit,l l)ir;tlir:t \4Luricilltlilc:; .\ct. l92O as tlcti.rilccl irr r)ilri.l^(.1 itl.rovc ii is ii litt:l tltitt tltt' cLrr lr lrt-'1t.,t-s ttl rtrlt nit:t l;-r,Lirc rrrtrnicipitl r:or-pori.rlion to Lhi: conLr:lctol-s (putrlit; scrrritnts) t;oltlri rrtlt^irtt It:rrncd i-ts scr.,'ir;r: iinr.l thr: conLrar;tors coulc'l not bt: lcrrncc.l :rs t)Lrsin(rss t:ntitics tlttt lirr'.,' lu-c irqorrts ol' tlrc rnrrnir:i1;;rlil-r, Ilcnr:c llrc; collt:ctiorr iurtl trtiritttoi)iiltcc^rvot-l< l lli',i:;it ri lrv tirt: niLrlriirrpr-rlit,,' to Lfrc cr)riLrrir;1ol-:i oot-lic.l ttttL btt it-i-titrtci lrs; st:t-r'icrr sirrr:t' il is arri.rr.rscrlrcl.rt lrr:lwcr:n princi p;rl ancl ttgont (ic) in Litis casc^(ittvt .^t.tttrl 1'rL.r^{illic sor/.lnt ilrrcl i.rrnoLrr-rt pairl by tl-rc conLr;lotorlo (lorrtLorlr:ircls rt:nrlcri ng of} r.,ollr)ntrust.ud rrnrlcr- Scct.iorr 374 and othcr provisions of'thc^'l'an.ril Nitrlu I)isLricl l,;Lt;i^{jt:i1;ltliticst} i\r;1. l(r.10 lurrl lfrr: furtr:tiorts crtir-ust.(t(l to it rttutricilt;tlit., ttnrit:l' tiit: 1,.,.r'llllr l;r:lrc<lrrlct tr.r l.ri.tit:lc 24:l,V of'tfrc r;onstiLtrtion^{r:r-rt.t lc.l} noI trt:^t.t:l-rnctrl lts^sct-vit;c. ,i\s 1ir<rrrt is no scr-r.ir:c tlrc qur:stion of'paymr:r-rt of^(lS'l'r,vi1l not. ill'iso oll ltll lho:;c it:rrst: r:<)rr1r:rct s sint:c tl'rr: r:rtc f-ixcd by'^()rlrrt. wt-ts i-trloptttcl rtttrl thtt^lr<:t ir''it-f^is rlrrriclr:ri lrr'llrc coriir.liittor to tiir: pr.rblic irr lhc nlttttr: rll'11tt: llrtrtl ;ttltlrol-i1l'itrrtl rct:cipl hirs trt:c;rr is:;rrrrrl in Lhc nirrno o[-thc loc:tl auLhority Lo thc trlr-rblic.

¶100

Pa;1c 14 of 34

¶101

Bus-stzrnd -others . It relates to

¶102

(A) t:h:rrgcs for of^'l'V :rrlvt. in bus slancl

¶103

(lf) ior;l<t:r rcrrt prrlviclr:cl ir-r burs-st:-rncl

¶104

¶105

(l))c-1 clc stzrncl , scootor, aut{r, four whcclcr stand in lrtts slirlt<l itttrl tllltt l'plrrr',^;

¶106

lrncJ

¶107

(li)t:ollcct iorr oi- ro()nl rt'r r t [irr' 1r'rr rltorar-v sL:r1'

¶108

A) The ARA has not taken into consideration of the contention nf tht: appellant in the :rpplication and has not discussed the issue at all in the orrler ;lnd the abovc contention mav be takcn into considcrzrtir.:n ant the appclll nr;ry hl allowed.

¶109

B) i1 is sr-rirrnittcd tht: locl<cr rr:nt rna.1,bc clcclarcrl as;ur irctivit.' <rovct-cri ltttrir': 'l'u,clflh St'l'rccl ult'lo Ar'1iclc 24:lW of tht'(lonslilrrtion irrrrl covct-crl ttr.trlt't-r'iotl;t^\t .14 l20l7 and it llrir-y frr: clr:r:larc:cl rrs nol i-l scn'icc'.

¶110

It is sr.rJ.lrnittr:c'l tl-r;rt il is rtot er tax:rltlc scrvicc cluc to Lhc follo*,ing rt;:rsons. As ltitr-tlrr' 'i':rrnil Ni.rrlL.r i)islrir:i i\4ur r.iicipirlitcs Acl, 1920 :rs clct:rilurl irr prt-lt ():tltovt'i1 ir; ii lrrlr thitt lhc r:orrtrirt:1or-s of' nrr.r r-ricriltirl r:orlror-rrtion ilr'c llrrlrlic ri('l''itn1:r itttrl lir r;t'l'" ti,,' rcnr-lr:rcrl ir-t, t llc bc Lr:rrncrl us scrrrir:c:rn11 tl-rc conl.rrictors couid not bc tcrmcd :rs l.)llsiricss ontitit:s^i;L.rt thcv ilrc irSlcnt s of thc municip:r1it-y I Icr-r<:c thc collcct.ion rrnri rnaintctr:ttrr:t'^r'r'or.i: t:r'r1rr-r sturl lr-r; tlrc rnrrnir;ipr.rlit1,to thc oolrtrilclors coLrlcl not^.lrc tct'trtccl lts strt.i'titr.r^liltt(r. i1 is i-rr-r-irlt!{ontcftt 1rr:lr,r'(-'ctn irrir-rc:iit:rl itnct i-rgcnL (ic) in tiris t:ast:^(lovt. iurtl lrLri.,iir' sorv:ln1 :rrl(1 itrnoLrr-rt paid by thc oontractor to Covl t.orvitr<ls rcnc.lcrit-tq ol-ulrr-li cnl.rustr:cl Ltnclor Scctjon iJ74 :,tnr-l oLhcr prr;visions of thc^'l':rmil Nitrltt l)isirict \4r.r rriciltitlitics Ar:t , l()i2O:rnrl llrc fLtr-rc:tions olrtrllslcd 1o lr rrrrrrrir:i1r:rlit-','ttttrlct'llrt: trvitlfih sr:hr:cl r-rlc 1o irrticlc: 1lz1 3W of thc constit.rrtion coulcl r.rol lrc tr:t-r't-tcc'l as^{sct-r'ii:c. ,:;} thrtrc: is no st)rvicr) thc clr.rcstion of paymcnt oi^(]S'l'rnill not.:rriso on lrll thosc^lt';t:rt' oontritcts sinr:c thc r-;rlc fixccl lt.v^(lovt. w:ls lrdoptr:r1 :rncl thc lir:livitv is rcnrlct-cr! ln^ilri' t'orrlra<-ior to tlrc. prrlrlic in lirc nirrnu of'thc lor:al irrrthorilr, rtt,l I-r'<'r'i1r1 ltits^{lrt't'lrist;trt'ii} irr thc n:rlnc ol-thcr lor:irl ;rlr thoritv to thc putllic:

¶111

I)agc 15 of -34

¶112

{J} liorvcr shop in the birs stand 4x4 in open space in various places of bus stanel ;rrid in RC buildings

¶113

lrloivcr- sirrip is t;trrr:r'crl r,r nclt:r (i) of^'l'rvclf'th Schr:cl rt lc to'l'u'clf'th Schc<-l ut Ic i,o .\iiii ir'^.l.illW o{'Lfrc CorrstitL.rlion lvhicfr rc:rd as lollor,vs^. ||)Stt'lt:gt1.t.lrr1irlgl.h.t:i1LLc111t:5Lg{,ful9a!9qr

¶114

i r ir l i r l it:lr ll pcrl i.rncl rnc:n1 :rl l.r' rct:trdcd.

¶115

ii is rrist.r^{(:t)r,rtrrtr.l} trrrrlr:r't.hc functions t:ntruslcr.l to a l);.rtrcfri,r-vi-rt utttclcr tlrc I'llttvt:nt1r ilclri:<ltrlc lo Articlc i,l/i ll(] oI lhc^{(jonst.itr-rtion} i]l-c i:rs unr.lr:r :

¶116

ii:,'\1:;riculturc,^{inclirctririgergricultural extension.}

¶117

'i'i,i:i; i:'; rlo rcstrir:li*i;s {br thc municip:rlity to periorm functions of i}i:;r ii r: trray;rt.

¶118

fiii1,1.'^{pt:r Notificatiorr No.L4/2O17-CentralTax (Rate) N<rr,,v l)cll'ri, tirt; .2.3tlr} ']lt::l.'.|'()1,i..|-i';1'''ji'.'...ll'.'r".'.ll'

¶119

i.'i.i ncirirvtri i,r rtrlr:r'Iir-iictic'24:JC of't.lrc C}rnslitr-rlior-r lor to:t Nrl r.t nicipirlil-l,itt.riir;t' iu-1 ir:lc 243W of'Llrc^{(lorrsLiLul,ior-rj2."} is not er scn'icr: .llr:r.rcc it is nol c}'r:rrgc:.tilic Lo I .1.\ -

¶120

i,)^{r.11u r;]1;} stnnd, sr:oot.*r', iiuto and four wheeler stand in bus stand

¶121

,\s l.rcl l{otilication No. 14/2O17-Central Tax (Rate) Ncw I)clLri, thr: 12Sth.iLtttt', 20f i ") rtri'r it--cs l.),, rvi.r-), of- irn-1, ir<;tiviL-y irr rclittior-r Lo :t lut-t<:tiot-r ontrLlsl.crl t.o it I)itrttlt:,r-t'rtt iir!irl ririictic 2.i:l(l of't.lrrr Corrstilr-rtiorr lor to it Mtrnicipi.tlit-r,^r-r trr.lt:r itr-1.it;ic^2'1 IJW of t.lit' (,c-,rrr;titL.r tiorr j2." is noL i.r :;r:r-r,it:c .llcr.rcc iL is r-rol chi-irgcablc t.o t:,tx.

¶122

r:,ycrlr: sLan<1, scoot.or) Llr-rtr), fonr whcclcr sLancl in br-rs sLernd is covt:rcd ur-rrli:r (q) rrl i'rr,clltfr Sclrcclnlc lo'l'u'cl[th Schcc]ulc to Articlc 24llW of'thc CbnstitttLiorr r'vhicfr rt ;,,j lr:; l'ollt.rr,i,'s :

¶123

(l)],t'tlll.i.<:c't.ttt.t:ttiLi.t:sittt:lur'l.in'r.1SLrceL|,ir1Lt.Lirlc1,ylr't.rlr'in.r1|ots,bltsslrl;;s r tr t t t,, t: t t.i c r t.ce s.

¶124

It frirs bcr:n or<lo-<;rl b.v thc nAll tfrat r-l irccL scrr,'i<:<: by thc rnttnit:ipltl i^{i)ir)()!rriir,rr} r,r'.r-. I :rr:ri'ri' ri;rr(⁽ ol' 1riu-i< is ctttvctt-t:tl rt tttlr:t-^{'l'r'r't:ll-t-lr} Scltt;cllt itt tt.r /\rtittlt: l.i .i\i ol.Llrc Conslillr liorr :.rnd I'rcnct; oo'oro(.1 unrlcr Notification No. 14/2A17-

¶125

l);rgc 16 oi 34

¶126

Central Tax (Rate) Ncw I)clhi, thc 28th .Junc:, 2O17itncl hcr.rr:c it is not il scrvir:c irrrri r1 is not ch:rrgcabk: Lo t:rx. Whcn it is out sidr: thc scopc o[-scrvit:r: thcrr: is r-ro r.rcr:ri to c.r:.tminc n,l'to is tht: st:r-r,it:ct availrtr:rncl cor-rsidcr:rLion rt:t:civrrrl c1cr. ,Vht:rr i1 is no1 ir scrvir:c ii is lrpnlic'lrlt]c 1o tcrrrlrtr r:orrtrl.rc:tol-s lrlsr.'.

¶127

E. collection of room rent for temporary stay.

¶128

(lollcction of'room rt:n1 [or tt:mporar-v st:r-y is c;orri;rccl rrrrrlt;r'(l) and(c1) of 'l'rr'c]l'i lr licrhcrlrrlt: to Ar1i<:1<: 243W of tl.rr: Constitr-rti<l'r

¶129

6. Slaqglrtst h_ogqq fees

¶130

Mttit't1cn:rt'rr;c: of Sl;rqgl!11 !r2q.sq1 ilro oo/orccl undcr- (r') o1-^{'l'i'"'cll'tir} Sjt:hcclttil \r-ticlc 24:iW ol'thc ConsLitrrt.ion rvlrich r-cirrls its foliows :

¶131

(r) llc:rlula.tion oJ' slctzgh.ter Lt,ou.sr:s anr.l. Lctnneric:s.

¶132

It h:ts trccrr orclcnrr.l b1, t.l-rc AItA th:it clircct sr:n'ir:c b,t'tl-ic r-nLtni<:ii-r;ri t:orporettiorr u,.r'. 1.. sli.tr-i ghtcr"inu of irnim;rls is c:rlvurt:(.l uritlt:r- of^{'l'r,.,'clfth} Sr:lrcrirtlir ir, ,'\t-ticlt: -.2'1 :l\/ o{'lirc Corrsiitutiorr arrrl frcncc cor,crcrl rurrlirl Fiotilfc:rtit:ir II.,r. i4/z0l?-Central Tax (Rate) Nciv l)clhi, thc-'28lh.Jr,rnc, !1017:rnd l-rcn<:t: it is rt,t ;i st:rvicc anrl it is not ch;rrgcablc to tzrx. Whcr-r il is out siclc tl'rc soopc of scn'ir:c 11rt:t-r'is no trt:t:d to ur;.rrnirrc who is thr: scrrrir:c:rrr:lilr:r:lncl consiclcr;rtion rcccivr:d t:tr:. \Vir<rlr ii rs not it sor,'lc(t lirc sirnrt t:t.rntrlrrtiorr of'tlrc Notfr-r. is i.rplrlir:lrlrlir t.r-r tcrrrlcr^{(:olr1l'lrt:tot.:r} itlso <lur: to lhc ftrllor'ving rc:,lsons. As pcr thc'l'amil N:rdr-l I)istrict Municip;tiitics Act. 1920 ;rs dct.ailccl in p:rra C abovc iL is a fact Lhzrt thr: c:on1r:rctors of n.rurric:ipiri r:rlrpor:rt.ion []ro puLllic: scrrr;rn1s ilnd t.hc sctrrriccs ror](lorc('l lr-v tl.rc rrrt.i r.rit:i1'r;ti t:rlr1ltlr;t1itlI-rtrlthcltlrltltral(]t()rS(pt.rlllicstlrl,:.tt-lt's)clrlltirlnrlt]ltl1t:t.rt-itltl <:orrlrar:tors <;oulcl noL bc tcrrnr:r-l as busir-rcss cntitics birt thr:v zrrr: :.tgcrt1s o[' 1ht' rnr-r nir,:ip:rlity llr:ncc t.hu collcctior-r and m:rin1c:nanc:t; r,r.'t)rl< cnlnrslccl llr' llrc tnunicip:.tli1.v 1o thc r:ontr:lctors could not Lrc: trtrmr:11 rrs scrvit r: sittt-tr it is irr-r-rril{,,(-f rl('itl J)t:t,.l,c:r;rr lrrinc:iylirl irrrrl ixlr:r'rt (ir:) irr this r':rsc^(iovt. Lrr.rri llrrlrli<'r;rrrvanl .ur(l riiroirtti pzrirl b-y, thr: r:ontrac:lor Lo (iovl torv:rrds ri:ndcring of r,vori< ontn.lstc(.1 trnrir:t- Sct:tjon ll74 :-rr-rr-l othcr provisions of thc^'l':rmil N:tclu l)istrict Municil-r:rlilics Act, 1920 :rnri tl'rtr 1'r-lnr;tions r:nlrrrslcrl to il mr-rnicipalit-v unricr thc lwclfth sr;hr:rltrlc Lo :trti<:1t: :2'1 :lW o1-1hrr ('olrstilttt.ion coulrl rrot lrc lcr-rncci irs scr-r'ic:r:. As tlrcrc is ir, srl-i it:t: thc trr('r-rli{)tt {)l l)il),m(--nt^{ol'(lS'l'r,villrrot ;rrisr: on arll thoscr1c:;-rsc contracts sirrc:r:thu r-irtr: llrcrllrt, (ior i.}

¶133

i)agc 17 of 3,1

¶134

'ill.]il(|il1,,1tlrilrrl<lt]tr:;rt'1i'it..,'ist.tlt

¶135

lrt: ii.,c;rrl lrrrt.horily arrr<l r-cr:rtipt. h;rs ttc:r:rt issucr-l in tlrc nztrnc of tlrtt lot:al^{r.tlttlrol'iL-y1tr} lri'prrlrlic.

¶136

(i) ilcrsu'r,'ir-r({ or,lr r-i1,,lrt to r:laim thc bcnfil of' Notfn/ No. ll l'2O17 lhtr lirllovvirrl{ rrLrlrrrril;:;iorr:, rii{ rltrilc. Iir ilit'rilrplit:lttioti to tlrc l\l{A i1 w,lts lrit;ltiittri th:.i^t Sr:r'r'ic:i:s [r-y' r,r'irv ol'slaughtr:ring <;l'animetls is cxcrnptitc] r'idc cnlry Sl N<t^;j0 o1' thc Notflr No I2l20 l7 clalcd^'29-O()-2O 17 as :rrrlcndc(1 vr,'hich^rca(.ls its

¶137

lirllor'vs.

¶138

,i r i lc;ttlirrll ilcrvir:cs ir.' u':rv r.,1' sl:rLrglrtt:r-irti1 Nlt. NII, ()g[ig o[':rnirrals.

¶139

l,,cnilroLrr,,l.r AAIi irr llrrt or-rlcr has qivr:rt ir t'ltlittg t1-ri.tt scrvit:t:s lt-t u'i.t.r'of si:rttglttcrittg ,,j'rrnirnrrl:; is c\orrptt:<l ris lrur Notfn. No 11120 l7 dt 28-06-2O l7 it rvi.rs ro(lt.r^('stcil tl'rrrt iii. i'rln.rlrLiorr irrrr-lur-Sl No ir(r of tht: Nolfn No l2 l'2Ol'i datccl 2() Ob :20)'/ ttttily tllso^l)c ,:,rirsiilrrl'crl irrrrl oxton(lr.rl. lt ma.';:lci.rsc 1rc t'totcr.1 t,hz.tt t:xctnptir-rLr is gt-;.tttlttci lo tltt: :.,,'i., ii r' ilrrl n()[ l() llirt 1.rr'r.si.rn. (icj r.,,i'rr:tirr:r' it il; rlonc l-l1, 11t,,^i',,i litrt:ill;ilrtl ltt [1rir il:irrit:r.cont.ritctol-s t)r'l.r-rr any ot.hcr porson Lo atny borly:.rnd r'r'haLt:'"'ct-rn;.i-V^iri:t.ltt: r:orrsirlcr-alion it is f-ur ll-y cxcmptcd unconditionally and hcncrc cxcrnpliorr fras^Lo'Lrc: r1: ;lrrtcr-l to thc ;r1l;lr;ll:.rnt irr rcspcct of l.hc l.t:nclcr conLr:icLors.

¶140

'i'. diunk st4{s.

¶141

i\lii\ l-uis r-rot c.lisclrsscd thc points of thc:.rppcllanL in Lhc orclcr:rnd I'icnc:c: t.hc abovc: issr-rc rni-r,1, Irt: r:onsiclc:rc:cl ancl clccidccl in lhc f:rvot-tr of Lhc appcllant. ii. itcnt^{*t.rav{lller's} bui.r11;:loqi & rcst llouse -municipal lodge

¶142

(lollr:t:liorr o1.r'oorll rcrrt lor tcrrtpor:rt'1'sLrty is t'ovcrccl un(lor (l) arrcl(q) o{''l'r'vclf-t li :-,i:lii:rlL.r lr: lo Arliclc 24:\W of'lhc CorrsLituttior-r r'vhich rt:ar.1s as follor,r,s :.

¶143

(11 l)rou,isiort ctJ'urbctrr urrtr:rtities and facilitics such zls parl{s, garr,lcns, pla-trilrounr-ls.

¶144

(ri) l)u.blic: r.t rnt ttitit:s irrcbLd.in.q sLrc c:L li..c1Lt.Li.ttg1, ytark.[tr.c1 lots, bus sLoLts crrrr.] 1^{t r.tI t l i c: ut rt u e n,i.c: nlt: s.}

¶145

Pagr: 18 of 34

¶146

'l'hc r,vrtrclings , 'such :ts' :tnd ' including ' helrro rridc: corrcr-:tgc :rnd appl.r,ing tl"rt irirovc clcfinitirtr.r thc actirrity of rom rcnt for tcrnpor:r11, stii-v is c:orrcrctcl Llrl(lol-thc:tl.lovt rlr:fini1iorr ru.rricr' (l) rrrrrl(r1) of^{'l's'crlf'll'r} St:lrcdulc 1ri Ar'1iclc 1l.1 ll\/ of 1hc^{(lonstittrlit'ir}

¶147

9,. Fqery4r pay &qqe toiletg

¶148

ilcqSgli^p1y drllqli^{lql_lcls is c;orrr:rtrc1 unclcr(q) of 'l'rvclfilr Sclrc:rlL.rlcto Ar-1ic:lc} 24:lW of'Lhc Constilr-rtion w}rich n:acls us fr;llours : q) l)u.blk: urne:n.itit:s i.nl:Iudinq streel liglhtingl, y;arkinq lots, bus s/r-rps cLnll. pt.blk: rx r n.tt c: n,i.t: rtcc: s .

¶149

As pcr Notifir:r.rtior-r No. 14l20l7^{(hrrtr:rl'l'irr} (lia1c) Ncu'l)r:liri, 1ht: f2Ellt,lri:r,r, -20 1'/ "Scrvir:cs lr-1' wll.,ol'an-y:,rc1.ivit.y in rcll-rt.ion to a {rrnclion t,-nLrustc<i to il I)anch:,ryat unrlur arliclc 243G of thc Constitr-rtion lor t.o :r Murnicip:rlity i-rnclcr itrtic;lc :143W of tfrr: ConslilrrLionl" is r-rot:r scrrvicc .llcncc it is not c:h:rrgc:rb1r:1o tar.

¶150

Wittlc riisr'Lrssirrg tlic sr:r'r,icrcs r-ci'rrliri-cri lr.r llrc irppclllirit clirr:r:t iLr ljttr 1,'ririt,^rl r.l':,is rlr:c;larccl Ll.v thc AllA as nol. ar suppl-y of survicr) 11. rnzr.y plc:rsc bc notcrl tltirt il is rrol an cxcmplion Notfn/ buL a Notfn issuccl undcr Sccl.ion 7 (2) Lo Lrczrt whctht:r- tlrc itr:tivit-1,undi:rLal<cn by thc loc;r1 :ruthority is:r scn'icc'or rrot sinr:c it is a ft.t tr<:tiort ctttt't.t slr.lrl to ir \1 Lrni<:i1rali1' r.rrrclcr arti<;li: 24al\/ o['t]rc^{(lon:;titrrtiorr.} Whirn it is rtol^;r sr:n,it:c it is oul.sidc thc scopo of supply (ic) lcvy i-rncl collcction of l.:-rx r-rnclcr Scr:tiott^'/'. I1 was alrc:r<lv clccli:lrcd /orclcrcrl by thc AIIA thaL thc activit.y rionc b1, Lhc:t111rt:llrtnt unclrrr 24:i W is not :r scrvit:r: irr rcspcct. , 'lir)r)s on pal-y &,usc toilcts'. Whcn tl'tir ;.rl.rovt: lr<:tivitics r.l'crt' rlccllrrccl^' rrot ir surrricr)' r-rnrlcr- |.Jotfir No 14l?,O l7 thcrt ilrct-i' is iro rrr:ccssit.1' 1,o go ir.rLo thc clct.ails ol-thc scrrricc r-c:cilrii:nl, c:onsirlr:r:rtir;n piu<i litr t.hc ir<:tivitv t:tc. In vir:r,v of 1l-rc clr:cision of thc AIIA thal thc arbovc i.rcLir.itics irrul not ir:;t:r'r'it c for dircct ar;1ivit-y rt:ndc:rcd b-r,thr-:tppcllzrnt it is 1rr:rvcc.l lhlrt thc irlrovc:rr:tivilit's rlrirrc lr-r, tht' i.tppt:llltt-tt throrrqh 1t:nrirrr cor-rlr-ilclors llrirl irlso lrc rli'<:l;ii-c<l lrs; lrol ir s(:r''r(⁽ sincr: a frrnclion of a Municipalitg under article 243W of ttrc Constitution and covcrcd Llnclor NoL[n No 14/2017. Whcn it is not i] sor/ioo thc s:lmc r;ontcnl.iotr of tl'rc Notln. is:rpplic:rblc to Lcnclcr c:onlr:rctor-s aiso rluc to thc fol]orving rc;rsotrs As pcr thc'l'amil Nirrlrr I)istri<:t Munir:ipalitcs A<:t. l9:20 irs rlclr.rjlcrl in l)ilr-ir^(,1 irlrorl il is rr lirt:1 tlri,rl t rcnrlcrcd bv thu rrrunicipzrl corporalion Lo Ltrr: conLracLors (pr.rtrlic scrvi-urt.s) <:otrlrl rrol

¶151

I)agc L9 o1 3rtr

¶152

iri'ii r-iiicll trs; s;cn'i<:c turrl llrc c--ontril()lors^(:oill(1 rtot bt: tttt-rrtttr.l its i)tlsirtttss^{(tlttiti(tsl)t.I1} rirr'.r' iil'r' itir.cnts ol' llrrr rrrrrniciltalitv Ilcnt;t: tl'rc collc'ction al)cl Il-titinltttritt'tct: \vol-l( j'llli-i.t s;tcri l.;.r,Lhc rnLrrrcil-.rirlity Lo tl'rc contr:lot,ors coLlld ltot l)o tcrrrtcr.i t.ts st:t'r'itc silt,'t' ,1 i:; lrr-r"trr)ljcrnorrl ltclr,r,ccn principal anr.l:rgcnt (ic) in lhis ct-tsc^{(ior,'1. itl.tc-1 plrblit:} ri,..i''.lri lliici lrrrroLlnl. lriiri bv ttrc c:or-rLt'irr:t.ot- to^(lovl. tttrvttrds t-t:itrlttri rrg oi-rvol-l< r';rii-risitcri t.r nclcr Sccliort 374:rrrcl olhcr prtxisiot.ts ol'Lfrt:'l'i-rrrril Nadlt I)isLrir:t r"ii irr,ir:i1t;rliLic:i Acl-, l()20 ltrr<l tlrc funcLions or]trLlslcc.l tr-r i.r rnr-lrriciparlitl't.t ttdct-liit: i.'.'rl1;'1ilr;t']ti:illtlt:1'<l;lr'tit:itl|].]}l]W<l|Lltcctlnstil-t-tLilt1rlt.rr;tLl; ;:r, r" i:- ic s( i-r icr' tl)(' iriic:;liorr oI l)a-,1]rclr1 ol'^{(lS'l' ,,r'ill} rr<;t ilristt oir irll ll:rtsrt ltt;tsrt ].{)I]i].i|l.]i'!i'jtll(](]tIltlt.lt1r:i.irtlr-lil.v(]tlr'|.r,il:'tsltcltllllt;tilrrrtit.|ltll.tt;tir'i1-1,ist.t;tttlt;rtlri.l,1llt' (i()ilil-actor-lo tl.ic ltlr blic irr tirt: nztrnc ol-thc local arutltot-it,V i.tttr,l rcc<:i1tt luts l-rcttlt isst-tt:rl irr llrt: llirrnc o{-llrc lor:i.rl lrr-rt.}rority to lhc trlr-rblic.

¶153

ir)^{l..'r':;Llvinri} orrr ril,lii i.o clitirn tlrr: bcrrfit^{of' Notl'rr/ No. 111?.O17lLrc {iriltrw'irr1,.} sriirirrissir,ir:: i1i'c titil(.1c. Irr tlrc itpl.rlit:atrotr to tlrtt /\ll1\ it^r,r'lts plr;ltrir:rl tftirl iicrvir:r:s l)-'i.r,ir-1' 1-l1-, "!t;q1 12_1r pa_yl\uL,stl lt11tqL.1 ",'is ttxtttlrl.rti:tl r.'itlct^r.:rr1r'-v lli No 76 o1't-frr: Nolll-r No l2/2017 d:rlccl 29 06 2Ol7 as atncttclcrl ri'irit:[r^rc:;-ttir; lrs lirllorvs;

¶154

r i.: iit:itt.l ilr13 !lr;r'r'itrcs lry r,v:-t.y ol' pn irlic NII, Nil, ( ) (,r (),fl col)\rcfricr.tccs sllclr ils lrrrlvision ol' 1-l r t: i i i t r c s c.r I b a t l-r roo rn, w;-l s l-r ro o rrt s, lir', r1rir-ics, r.u-inirl or- t.oilcts.

¶155

. .,lliilr,lirlrr .,\li ir r iiic orrlr:l'l.r;rs givc:n a rurling tlrirl scrvict-'s LrV u,rr-v o1'sllrr.r illrlttringi ll'irrriuurls is cxcrn lrLr:tl^{its pcr Nolfn. Nol4/2017 dt 2U 06'20 l'l it wi-rs rcr,lutt:slt:cithirt} i ir,.; c.rt'rrrpt iot'r t-ttrtlc r-Sl No 76 ol thc Nolfn No 12120 l-l datccl 29-06'2O17 rrli.t-v also l)(' , oil:iclclcci rurcl cxl .r:ric,lc<.1 . lt mii-v plcasc bc no1.<:ci thrrt c'rtrrrrlrtion is lil-l.tnt.cri to ll'rt: :.1(l^''i{lil lii ttl ltOt Lrl irr:1ri:i-son. (ic) rvfrctlrcr it. is t-lottc b-,'Llrc Vl rr rrit:iltirlit-t' t.o tiic Icn<lcr corttt-i.tcLors trr Lr_y any oLhcr l)orson lo any borly;.rr-rrl r,vi.tittc:rrt:r'rnay bc titc i:ons;ir.lct'lttiorr it is fIrlly c:xcmptccl unconclit.ionally ernd hcrrr:t: oxornption hi.ts to^lrc: rlr'lrr.:tt:r1 to llrc irl-rpcllrrLrt irr rcspr:ct of thc: tcnclcr conlr:tc:tttrs

¶156

l{). r\venu{i {qq!!pts.- enjoyrnents of fruits of the trees in high ways of particulerr iii:te ,

¶157

'l'lrc firrrr;tior.rs ()nll-il:;tr:rl 1o lr I):.rr.rchi.rvirl, r.r rrrlcr tlrr: Iflcvcnl.lr Sr:lrr:<ir-tlc to.i\rt.i<:lc

¶158

l)agc 20 of 34

¶159

24?rG of thc Constitution arc as Llndor :

¶160

(i) Agriculture, including agricultural extension.

¶161

(ii) Lrrncl improvcrncnl, irnplcmcntatior-r of land rclrtrms, l:rnrl c:onsolicl;rtion irrrcl soil conscrv:ttir>n.

¶162

(iii) Minor irrigation, weitcr manzrgcmcnt and u,atcrshr:c1 rlcvckrprnt:nt.

¶163

(iv) Animarl hursbandr-y. cl:rirying and por-rltry.

¶164

{v)^Fisheries.

¶165

(vi) Social forestry and farm forestry.

¶166

(vii) Minor forest produce.

¶167

(viii) Small scerlc inc.lustrics, inclucling ftrocl proccssir-rg irrrlLrstr-ics.

¶168

(ix) I{harli, r'ill:,rgc ancl cr;tlzrgc industrics.

¶169

(x) l?r,rrarl housing.

¶170

(xi) I)rinl<ing w:rtcr.

¶171

(xii) lrr-rcl i,rn11 fodclcr.

¶172

(xiii) Itoads, culr'crts, lrridgt:s, fcrrir:s, w:rtcrw:rys and ollrcr- rnr:irrts o1' communi<::rlion.

¶173

(xii,') Ilural clcctrifical,ion, inciuding distribution of clcctricity.

¶174

(xrr) Non conr,'cntionitl cncrgy sourccs.

¶175

(xr i) I)t)\ ('l'lv irllcr itrtiorr proqr';lmnt('.

¶176

(n,ii) Ilc.l r,r <;a tion, in clr-r rling primerry and sr:condary school s.

¶177

(xviii)'l'cchr-rical tririning ancl vocational ccluczrtion.

¶178

(xix) Aclr-rlt zrnd norr frrrm:-rl cclucation.

¶179

(xr) Libr:rrir:s.

¶180

(xxi) Cr-r lturzrl activitics

¶181

(xxii) Marl<cts zind fairs.

¶182

(xriii) Ilc:rltl'r and s:rnilzrtion, including hospil:rls, prim:rr-1, hcirllh r:cntru:s anrl cl ispcn sitrics.

¶183

(xxir.) Iramily wclf:rn:.

¶184

(xxr,) Womcn :rnrl child dcvclopmcnt.

¶185

(rrvi) So<:i:.rl lvclf:rrr:, inr:h,rc1ini4 r,vclf:irc of thc h:rnrlic:rppcd :rnd mc:r-r1:.rll-r,

¶186

t-t: I :r r-r l c: cl .

¶187

(xxr,,ii) Wcll:.rrc of 1.hc wcztkcr sc:ctions, :rncl in particular, ol'thc Schcclr,rlr:cl

¶188

(l;rstr:s zrnd thc Schcc-lrilcd '['ribcs.

¶189

I)alic 21 of 34

¶190

l.rxviii)^{I)r,rbiicrlistr-ibutionsysLcrn.}

¶191

(x.rix) M:rin[cnarrc:cr ol' c()rT1m r-rrrity :rssc:ts.

¶192

¶193

.j..i IIci.rr-lirrg9986	Nil horscs,forfood,fibrc,fucl,rar'vmlrtcrizrlitr<ttirc:r l sirnilarprocluct.sor agriculLuralproclucc byr,vatyof
	clrying,<:lc:rning,Lrirnming,st'ln drying, furrnigarting,curing,sclrting,gra.clir-rg,coolingor bull<pzrcl<:rging arndsuchlil<copcrationsr,vhich ri<.rnot altcrLhr: csscrntialcltatretcLcristicsol'
	agriculLuralproducc bulmal<cil or-rly rnarkctablc forthc primarymarkct; i (cl)t-ctrtingorlt'asingofagro machincrvorrrltcanl- lanc.lr,r'ithor."vit.houtastrut:lr-rrcincidcnlalto llsuso;
	(c)lozrding,unloading,pzrcking,storagcor .uvarchc>usingofagriculturalproducc; ;rgrir;uItnralcrtcnsionst--rrrit;cs; scnrict:siry:rnyAgricr-rlLural I'roc'luccM;rrl<ctit-tg Cornmitl.ccorlSoardorscrviccsprovidcciby:r commission agcnLf<rrsalc orputrchascotl (fl (r<) agrir;u Itur:rlproducc. l(h)scrviccs^{by way offumigertionina} ergriculturalprodr,rcc.] warchouscof] I I
It.rn:ry plr:ascbcnol ;rn<lnotto thcpor	cclthzrtcxcmptionisgrantcdLoLhcscnriccinthcerbol't:Notfn/- son.(ic) whcLhcritisdont:by thcMur-ricipalily^Lothc^tt:nclctr
r:ont.rarr:trtrsor by cror-rsiclcralionitisf rlranlr:citothcarppcll	;lnyothcrpcrsonto anybodyetnd'uvhatcvcrmr-iytlcthc ullycxcmptcd unconditi<lnallyandhcncccrcmption^hetsto^bc; erntinrcspcctofthc tcndcrcontractors.

¶194

Page 22 of 34

¶195

l1.Right to fishing in bond- Enjoyments of right - fishing in a particular boncl.

¶196

i)^'l'lrrt:c \icill-s tender contracts Ll-v t.cnr.lcr rroticc frtr thr: l)ul-]losic of'r-igllrt t,o lishinil (a)Sur-i'icc prrtvirlcr is 1l'ic municipal corporation.

¶197

(b)Scrvicc irr,:,rilr:r is t.hc tcnclcr contract.or r,vho sr.r<;<:t:crlccl in thc tcnclur pro('css

¶198

(c)Scrvir:t: is right lo t:rl<c fisl-r in a particrri:rr boncl .rs i){rr 1}rr: 1'rr-r:sr:r'iircrl corrrli tions of 1 c:r-r<ir:r.

¶199

(rl)considcr:rtion is thc amoLrnt dr:tcrmincd :rnd confirmcd ir-r t.l-ri:tcndcr proccss. It may plcarsc bi: not.cd that cxcmption is grantcd to Ll-rc st:n,icc: :rnci no1 1o t.hc l)olson.^{(ic:) rvhr:tl'rcr- it is cloncby tl-rc Municip:r1it-r, 1o tht: tr:rrr.lcr-t:ontrirr:1or-sor-lrv} ltn-t rttltttr pcrsolr to ltt-r-l'borly anrl r.r,hirtcvrtr rn:l-y l.rc lhc r:onsirlr:r-rrlion it i:; lLrllr t:xcmptcrl uncondilion:ill.v:rnri hcncc crcmption h:ls to bc grantcrl 1o tlrc:rplrcll:in1 it't rr:spr:cl of thc t.r:ndi:r contr:rctors

¶200

Runni4g a fish 14arket, 5ight to sell fiqh in a pq{iqular shop in a spccified arca.

¶201

(i)'l'hrcc ycirrs tendcr contracts by lcnrlcr nolicc ftrr Lhr; pLlr-posc of'sclling f ish 1t-otrt :r parlicular shop of a p:lrlicular arr:it.

¶202

(ir)scn'icc pror.iclr:r- is tItc nrunicipal r:ot-prtr;rt,ion.

¶203

(b)Sr:rvicc :rv:rilcr is thc tcndcr contr:rctr;r who succccdi:d in thc tcndcr llr-oooss

¶204

(c)Scn,icc is cnjoymcnts o[fishing rn a particular bonc'l :rs pcr lhc prcsc:rilrccl conrli tior-r s ol' t.r:ndcr.

¶205

(cl)cor.rsiclcr:rtion is thr: z.rmor.rn1. rlclur-nrinc<l lrnrl t:orriir-rrrt:ri in ilrc lcrrrllr' proCoss.

¶206

(ii)^'l'hi: fur-rcrlions cntrustcd to zr I):rnchery:rt undcr thc lflcvcnt.h Schcciulc to Arliclc l4:-i(l of I lrr'^(lonstitr.rt it-rrr.

¶207

{V)^Fisheries

¶208

(xxii) Markets and fairs.

¶209

It mi.rl,plcasc bc n<;tcc1 th:r1. cxcmplion is grantcd to Lhc sun,ic,'cr and not to t.l.rc llolson. (ir:) u,hcLhur il is dont: tr-y thc Municrpality t.o thc l.cndcr r;ontri.rct.ors or b.1, i.rn-r'o1hcr i)orsoll^{to iu-],'lroclfarrrl r,vh:rtcvcr m:.1-)/ l)(' thc cor-isirlcralion it isf-r-r Il.r't:.rt'rt'tptr:ti} r.u-rconrlilionzrll,y and hr:r'rc;c: crcmpLion has to bc gran1.ccl to tfrc:rlrpcllant. irr rcsl;r:ct o1 t hc tcnclcr cont.r:tr;t r>rs

¶210

l)agr: 23 ol 34

¶211

13.Fo1 cnLty Ve].tde in the {44!k9l

¶212

,/\s lrc'r-I{otification }Jo. :"tl/2O17-Central Tax (Rate) Ncvr,'I)clhi, tltc 28th.Jr-rrtt:,20f i "lit:n,ic:cs b.v wa,v o1'ltny irctivity in rclation to et funcLiotr t:nLrusti:rl Ltt:t [):tnc.:ha,\rett rrnciur trrlit:lc^'243C <;f'tl'rc^{(lonstitr-rtiorr} lor Lo a Municipality t-tt.rdcr itrt.iclc^{243'V rtf L}-rc} rlonstitrrtionl" is r-tot ai scn'ir:t: .llt;rrct: it is not cl'iargc;tltltt 1o tit.r.

¶213

"t)ntry of^vcl-riclcs in lfrc^{mztrl<r:1"is covcrcclr-rncli:r(q) <;f''l'rvclflh Scltcrlult:1<r} 'l'r,r.cll'tl-r Schcdr,rlc Lo Arlicl<:24?>W of thc Constitution which rt::rcl as lollor,vs : (i) I)ul:Lic cLrrrc:nilir:s irrc:ludinq stree:L liqh.LirLcT, Stct.rltingl loLs, bu.s s/ops crnr,l^y.tttblic: ,'ot t t't : t I it:t t c<'s.

¶214

It lrils bccn orc.lr:rccl by thc AAlt that clirccL scrrricc by thc rnuniciltltl c;orp<tt'atiott r,r,.r. t nr;,rir-rLcnarnr:c of perrk is covcrcd undcr of^'l'wcifih Schcclr,rlc to Arliclc 24llW^ol tlrr'^{(lonstitution} ancl frt:rrt:c covcrccl unclt:r Notificatiorr No.^l4 l20 I7^{Ccnlrarl'l'i-rx} {l.i;lrt')^{l.; i:ri i)cllri. lirt' ,lliilr,Jruic,',10 I /nrrri l.tt:rtc;t:i1 ts rlol ir sr:t-r'tttc iittd it isI'r<tl} criurr';1cli;ic to lar. Wlrcrr it is or-lL siclc Lhc s(iopo of st;t'rricc t.ht;rc; is^{t'to rtct:r-lt.o ttr:rrrtitttr} r,vlrt.r is thc: sc:nricc:rv:,rilcr zrnd consic'lcration rcccivcd cLc. Whcn it is nol^et scrvicc^ilis rrpltlicablc to tr;rrdcr conlractors also duc to Lhc follor,rang rcasolrs

¶215

,,\s lrr:r-1frc'l'r.rrrrii Nltcir-r I)istrict Mr-rnicipatlil.cs Act, I920 its dct.itilcci irr paret C ai.)rtvc it is i.r lact. lh:-rL thc r;ontrac[ors of municipal corpctrzrti<;t't^{z,rrc publicscrrratnLs} lrn<.1 tlrc scrvicr:s rr;ndc:rccl by Lhc municiperl corpor:rtion kt Lhc contraclors^(pr,rblit: sc-.rl'an1s) coulr.l nol flc turrnccl eis scrvicc ancl thc contrat;tors coulr-l^not bc^tcrmcdas lrui sir.rr:ss cnt.itics LrL.rt thuv aro :.lgonls of thc rnunicip:rliLv IIt:nr:c tLrc c<tllt:cl.ion^atnri rnairrtr:ni,rnc;r:'uvrtrk r:nlrustccl by Ltrc municipzrlity to lhc contritcLors crlulcl^noLbc tr:rnrcd i,rs scrvicc sincc il is :rrrangcmcnt bctlvccn^principal and^{:rgc'r-rL(ic) in tltiscatsc} Low:rrds (]r;r,1.. ancl pr-rblic sr:rvant atnd amount pzrid by thc contretctor Lo^()ovt rcnclcr-irr11 oi'u'<tr-l< untr-Lr str:<l unr-lcr Sccti ort'.\74 anr.l tttht:r^{pr<tvisirtrts} of thc'l':rrnil^N:rrlu I)ist.r-ic1 Mrrnicipi,rliLics Act., 1920 arncl Lhc fr-rnctions c:ntrttsLccl to:t rnttnit:iJrillity^unrlct- tfrc trvclfth schcdulc Lo:trliclc 243W of thc constitution^coulcl not^{bc Lt,-rmccl ets scrvicc.} r\s thcn: is no scrvicc thc qucstion of perymcnt of GS'l will not arisc on^:r1l thosc^lcasrr conlr-i.tc:ls sinr:c 1.hu rrrlc fixccl Lr.v^{(,iovt,. r'vi:ls aclopt,r:r-l} atnd^{ll-rc itcLirrit,-v is rcnclttrccl ltY 1-hc} cor)tl-itctor- t<t thc purblic in lfrc namo of lhc loc:rl :ruthoriLy ancl^rccc'ipL has^{bcct-t issucrl} in thc nirrnc <;l'tfrc loc;rl zruthority to thc publir:.

¶216

Page 24 of 34

¶217

Qucstion^{No 3.}

¶218

Annu:rl track rcnt -Cirblc opcrator laying fcc(optic:rl iiirrc laying ftr*:)

¶219

Cirargcs l.orv:rrr-ls cuttir-rg ancl rcperi rir-rg :ind rc'c'tification of ro:rcls i'tnc.l l.t;t-\rnrcttl^o1

¶220

ltrrnual rc:nt frrr thc optic:rl cablc li,ricl alongsidc rozrds bzrsccl otr Contract.

¶221

ar)sr:n,icc: prrtrriclt:r is thc municip:ti cor;.;oratiorr

¶222

(b)Scrvic:c :rrrailur is thc opcr:rtrtr of pl'ronc/mobilc sr:t'r'iccs.

¶223

( c) scrvicc is rcr-rting of immov:rblc propcrly scrvico.

¶224

(d) cor-rsidurzitiorr is rcr"rt pzrid ftrr opticzri c:rblc l:rir.l :rlongsidc roacls .

¶225

Whcthur thc r,r,holi: scrrricc c:rn bc Lrc:rtcr-l rrs rcntin;1 t;f immovllt;lt: llrol)or-1.. sr:rvic:c i.ls cotr]posilc suppl.v lrnr.l r<:vr:rsc char5lc c:;rn bc riirpiicrl sitrcrt tht'l;ct'r'icc irr,:.rilt:rs:rr-c rcgist.cru:d r,r'ith^(lS'l'N z,rnr,l l.hc scrrricr: prorriclc:r is a loc;tl itrtthorit-i,

¶226

'l'hcrc irrc tr,rro c;i'rargcs r:o11cctccl (i) rr;ari cutt.ing charSli:s torvi.trds llr-ving of't:iilrlir ;rnd (ii) rcnlirrg ol-roircl for thc optir:erl cablcs laicl . I(jnd :rttr:n1ion is invilr:rl to Strt:tirrtr .l (.30) "comp<isit.c sr-rpplv" rnoillts ir sr-rltplv rnitclc l.r.y ir t:txitlrlc lrct-sott 1() ;r lr'{ rl)l( rli rror-rsisling of two or morc 1;lx:tblc supplics of goods or scrrricc)s or bo1h, or-:.lrl-' r:ornbir-r:-r1.ion thr:rcto[, rvhich arc n;ttur:r11y bundlcd anc] sr,rpplicrl in conjrtnt;tion r,i,i1lt caclr othur in Lhc orclinarv coLlrso of'busir-rcss, o1-rc of r,rrhich is a principiti sLrpplr': llrc 1;rincilr:rl^{sL.r1tpl.yisrcrrl.i ni1 of splrr;r: Ior I:r.yingr;;rblc:rnc,l ltpplr'irr11 thrt rtlrovt' ilr:lirtilio:t} Lhc road cuttrng chirrgr:s has also to bc trcertccl :rs rcnting;,rnrl rt,holc-'scn,ir:ct h:rs to^lrc cl:rssifir:cl its rcnting of immorrablc propcrty scrvicc.

¶227

'l'hr: nrling of tl-rc AAII arc th:rt thc tracl< rr:nt is aocorln1.cc1 undcr I'rc;rrling is llccoLl ntcci in tlrc lr<t;rrlin11 1ii08007 and titc roirrl r:ur ttinil r:ilrr-11ir:;^(roi.rci r-osl()iilliorr)^i:; ir<:c<;urrtctd lr nrlctr ac:c:ournting trczrci hcaci 14O7OOl Also r-our.l c:ut1 it'tg cl-t:tt-gcs ti ono tirnc surlrpl-y.'l'hc rr:n1:ll chzrrgr:s zrrc pcrriodical. Iloth thc supplics arc nol sr.rpplit:rl irt crinjnr-ri;Lion r,vith ct;tr:h olhr:r ir-r tl'rr: rlrclin:rry coLlrsc of busitrcss i-trtd thcrcft;rtt tltct sitrrtt: is ttol il^{('()rrrllositt'} srrpplr.

¶228

'l'hc rlccision of lhc: AAllis tt:rscd on lhc accounting hcird ol'thc 1r,vo scn'ictcs r,r'hic:lt is nol at all r;orru:r:l. It rs Lruc th:rt ro:rd clrtting ch:rrgr:s is^rrrt<'litncr supl;iv:rncl thc r-cntal <:h;rrgcs arc: pr:riodrciil. Ilr-rt both thc si:rviccs:lrc r:onj Llt'tt:1.irlrt n'ittr c:tt:l t otlrctr^ii'r t.hc orr.lini.lr-\1 ('ortrsrt oI ltusincss l.rc<::,rr-rsc uriLholr t roirc] cr-t tlinlg oPlit:lrl crtlrltr t:olriil ttol bc l:ricl . WithoLrt 1;r-ying t.hc cabic rcnt colrlcl nol l.rc collcr:tcrrl IIcnt:c: con-j^ut trctiott^t:; thcrc ftrr ro:irl cutling and collccting rr:nt ftrr cablc lzrid:rlongsir-lc ro:rc-l :rtrr.l ltct'rc:c^{i1 is;}

¶229

t)a1]c 25 of 3/-i

¶230

corr)l)osilc sLl plll)'. l)r-ir.rci1.li-rl sur pply is rcnling:-incl supplcrnt;t'tLur''st-t ltpl-y^{i1; roatl} crrIiirrg

¶231

irl vit",i oi. ilrc lrlrovc Lirrr t:orrtcrrtiorr of lhc lrppcll:rnt. tlrat t:t.rtrr1;or;ittt st"t 1.t1t1,r,^hits ttt bt lrc.lr.rp1cci lirr r-oirtl r:Lrttirrg r:hi.rrgcs rn.ry bc:rcccptccl^.

¶232

$.^{IIITRSONA!. HIrAI?ING:}

¶233

'i'lic,,\lrpclirrnt u,;rs 11r'lrrrlurl porsorlal hcaring Lfrrough Virt.r-ral l)crsol-tal llcitring lts r-<:ciur ir-crl lrrrclcr li.rr,r, llclirrc lfris AppcllarLc Au|horiL-y on^'2i-O9 2012 1.'l'fic Attthorizctl r()l)r(]S(]f)L;ttir,i:stlI-LlrcAppcll:ir-rt.I.vl.li.S:trrl<alrztn:]ray:1llill.l,,Aclr,<lt:lrtc:<l1-t-htlet1.l1.tllll.lllt ('()rltl)irn.\i lrppci.rr-rt<l lirl hclrring.^'l'frcv rcitcratc<.1 thc lvritlttr slt brrtjssiolrs t-tttcl cnrlllrrrsizccl that

¶234

l. Irr rrr.ldition Lo t,hc grourncls of':rppcal submittcd r,viLh thc p,lpcr bool< c.locurnc:nls tfrc lollorving grrlr-rnc.ls ;lrc su brnittcc-l :-rncl thc s:lmo \':-ts i,jlso roqLicslccl 1,o^itt' l;rl<cn orr r-r:cr-lr'rls rrs rr'r-i1.ltrn srrbrnissions for tht:^r",i rtuirl^ht;atr-itr54 1t; |rc^l-rt:lcl itn 2ll 09 2021 .

¶235

').. I)urrir-rg tl'ri: sunri<;c tax pcriocl prior to Ol 07-2017, shrtlv c?tllsc ttrrtit,'rr C.NO.V/ l5l48l:2Ol8S'l' Adj., SCN Sl No 06l2018 Corrirnr. c.li.rlccl^{'24 lO} .,1018(Artncxur-c i\ ;ittircrlrccl) r,l,rrs issr-rcd lr-y Llic^{(lorrtrrtissiottcr} of Ccnlr'lti^'l'a.r . Siricrrr to lir-o<lc Cit-v Mr-rrricil;al Corporalion (thc alrpcllanL).ln p:rr:r 6 to 8ⁱⁿ l);-lgo^{nLlrnbt:r'2 t.o 4 of Llrc show calus(l nolicc,Crlrnrnissionc:rclisct-lssod vilrittlts} provisions of^{'l'lllt'l'AMII.} NADIJ I)lS'l'ltlCl' MUNICII)ALII'IIS AC'l', 192O zrnc.l Clllt(l Cin:r.rlar No.()(r l'/ l2OO7 S'l' Ir.No.ll54l28l20O7-'l'llU Ncr,r' I)t:lhi, lfrc 2ii''t ,\rrgr-rst, 2007 ilncl t:onr;lr-rdcd in Lhc shor,v causo nolicc ilsclf'th:rt I):rrl<ittg fcc, N4arl<ct fccts(arnnual lc;rsc), Markct fcc-wcckly(Anr-rur:rl lcasc), slaughtcr holtsc {irc, fccs on pa,y &, ur sr: Loilcts(annual lcasc) :incl^{(}arclcn/perrk} rcccipls ctc. wcrrc not chau-glcitLrlr; to scr-r'ir;r: t,ax.'l'hcrc is no rni.t.jor diffi:rcncc [rcLr,rrt:ttrr^{(]ol.l(tcpt()I} lcr'-v of'scrrvicc: t:tx li;r Lhc pcriod prior lo Ol-O7 2017 artd thc lcvy of^(lS'l'w.t:.f OI 07 20l7 .l)r-r:viously cluring scnicc: L:,rx pcriod Lhc ;rclirritics lvcrc covcrccl rrrrrlcr nctgativc lis[ / I'r-r1l cxcrnption Lrndcr Nolfn No 25/2012 c'lertcr.l 2O O() -lO i:2.1)r.iring,,^()S'l' lrcriorl^r,v.t:. i 0l O'l 2.Ol'.2^{i.rs pcr Not.ificirtionNo. 1412.01'/} (lcnLr':tl 'l'erx (liirt-c) Ncrv l)clhi, tfrc 28th.JLrr-rr:,201'7 issuc:cl tttrclcr Sutl scclior.r (2) <;1'sccLion 7 1.hc follor,ving zrcLivitics or IrzrnsacLir)r-rs^Ll nr]crtetl<r:rr by thc Ccntr:tl

¶236

Page 26 of 34

¶237

(lovt:rt'trncrnt or Sllrtc (lovc:rnrlcnt lor LJnion tcrritor'.r'i i ()l ontry local ost.tinoril.rl in lvhiclt thc-v :-irc crrg:rgcd ers public :ruLhoriLy, sh:.rli l;t 1rr:irl.cr.l rrr:itht:r- i-rs ii sr-rppl,1, of go<tcls nor zl slrpply of scrvicc, n:lmclv:'.

¶238

"Sr:ri.,lrrcs bt1 t.t.tu t.1 o f' ct.r r t1 arLicle 243G oJ'thc: Con.sLitt-ttiort lor Lo a Municipalitg under anticle 243W of the Constitution.

¶239

'l'hc rlt't'i sion of th<: (lorrrrnissiorru'r/S:rlcr-n is irpplir::rirlt' 1o llrt lr:r'., o1 il!l'i'1r:r-i]:r' ;]l)()/()st;t.r'ic:tls'.I.hcc]tlcisi<ltlof(]tlrrrrnissirlIlcrclfCcI'rt.r;rl.l.ax,SillctrriIlthctll.)<l','t: c:,tLlso t-toticc thaL I)errking fr:c, MzrrkcL fccs(annual lcarsc), Marl<cL fcc-r,r,cckl-y(Annu;tl lcrtsc), slitur chtr:r hoLrst-'fc:c, fttr:s or1 p:lv & usr:1oilc1s(arr-rnuzrl lcasc) ;ttrc1^{(lltrclcn/prrr'1<} rttt:cip1s c1t: thltt strlvit:tr tlr.x u'trrr: r'ro1 chirrgcirlrlc rvill lritvc t-t-tit.jot'irnnrtc:1 or:^(l5l'i' pcriorl itlso irs 1rr:r C()S'l'/'l'NS(;S'l'A<:1 ,2Ol'l It is subrr.rittr:ri lhr: rrlroru rllr:isron '.rl Clornmissioncr ol'Ccntrirl'l'ax/S:rlcm is not rtr-rl,y :rpplic:rblc t.o thc nbovc sct-r'it;cs lrtti itlso to zrll thc:.rctivilics S1 r-ro I to 13 mcntionc(l in thc:rppc:rl as pcr Lhr: groturrls of lrppc;rl srrbrrril tcrl I lt:rrr:r: it is prrr-r'rtrl tht' ratio ol- tlrc clct:rsiorr ol llrr' []ornrttiss;ioncr/Sal<;nr rnit., ltc itpltliccl for t.irc OS'l'p<:riori also anrl t.hc oiu'ap1'lcitl lrr: i.rlion'cr.l hrr all thc ar;tivitics from SL No I to lll in clrsc of thc i.rctivitics ru:nclu-c<] lrv ilrr; :rppcll:rnt to t.cnclcr r;on1r:,rctors (;ovt:rccl Lrnclor Qr-rcstion ?,:rncl itlso to thc itt:rns covurud un(lor Qrrr:stion I in thr: prcsr:nt :rppc:rl.

¶240

il . Morcoi,ur lhc lirllou,ing dccisions pcrlzrining to thc scrvicc: t:rx /()S'l'tna-r, ttlso lrc t:rkc:n inLo cor-rsiricralion and it is submitlcd thzrt thc r:ltio of 1l-rc: r-lccisions is irlso :.rpplir::rblc to thcr prcsonl :r1tpczr1

¶241

(i)2018 (36a) lj.l..'l'. 768 lSctL. Cornr.n.)llltFORlt't'llli SI,l'l"l'i,l'lN4l'lN'l'(lOiv"l'llSSl()f,1. cLJS',r'OMS, CrtN't'ttAl rtXCrSrt ANI) SIil<VICE^'fn X, CTilTNNAIIAI)r)r'frONAL : IIItNCIIIS/Shri C. Rzrjcnrlirar-r, Vicc-Chairm:rn ancl I?.1). Ncgi, Mcmbcr IN Ill'l (IOMMISSIONItI<, MAIIAIIOOIINn(ln I? MLJNICII)n LII'Y, 'fl'll,AN(li\NA l,'inirl Orrict- No. .jl20 l8 S.'l'., rlitlcrl l0 I :201,3 in Applicirtion No. S.A. (S;'i') i; l/,101'/ S(l r'.lrrrt'cin ri rv:ls clr:cirlcd th:rt Scr-r,icc t:rx liallility of rnarl<ol foos collc<:tc:cl 1'rom <:on1r-.lclors itr.rrl on slirlrghlcr housc fcc ch;rrgcs r:ollcctcd from contr:tctors woro not ch:rrgcablc.

¶242

I)age 27 of 34

¶243

;r;2(r1() i.2ij)^{(;.S.'l'.i,.l()11 (Oirl.)} IN'l'lll,l lll(lll COtjlt'l'n'l'Clnl,(jLj'l"l'i<sup>I)r-otil< I)rttl<rtslr rirurctjcc, ,J.i'}l()Nltl'llt COOI)ltlin'l'lVIt CAII I)1\lililN(l Sl'lllVlCIN(l ANI) (l()r\S'l'ilLJC'flON SO(llit'l'Y L]'l) .Vcrsrrs S'l)'fl,l Olr WIiS'f Ill,lN()AL !V.l). No.9625 (\') oi' 2() l(;. rlc<;i<lcr.l on il() l. :2019 vr",hcrr:in it, frits trr:r:n clcr:iclcri tlrirt I):,trl<itrg^{st:t-r'it:ctsi} ii,l iurit:iixrl i):.rrl<irrg lots Ll ndor I{oll<i.rta Mr-r nicipzrl Oorporalior-t I)arl<ing {i:c:s t;oilcclcrl i-r.,,,ir Cooltcr;tLivc Car I)arl<ing Scrvicing ancl ConstrucLion Socicty Lt<1 . ftrr provic-ling \l rrrnciirirl l)i.rrl<ing lots, prirna facic:, noL liabli: Lo^(lS'f as MLlniciparl Crtrporettiort is:tlso l"lLriiirtrplriit.r' rrrrr.lcr hr-1 ir:lr:s^'),1'))P anrl 24liQ ol'ConsLitt-tLion of'Inr.ii:r ltnrl t:ovt:r'cr-l lrt lxi:nrptiorr irr rosl)oct of irll filnctions undt:r ArLiclc 24llW illit-l l)t:pttrtnrcrtt riirccli:rl i)oi. to t;.rl<i; c:ocrcir,'t: i-rction for rccovcry of^(iS'l for Municitrlal l);rrking lols St:ctirtr-r 7ii ol'Cbrrtri.ii^(loocls :rnd Sr:rvicos'l'ax AcL, 20 17/Wcst I3cr-rgal^(loods ancl Scrvic()s'l'ilx ':i l^.l(.)t, i. f ltt.trr.rs^{2. ,1} . 'i ,'

¶244

iiii .10i9 (20)^(;.S.'l'.1.. 2lil3 ('l'ri. Munrbai) IN'l'lllt Clts'fA't', WItSl'ZONnl, lli'lNCl I. ,VltJNlllr\l S/Shri ll;rrncsh N:.rir, Mcrnbcr (.J) and ll.iju. Mcrnbr:r ('l') Ii1\llnl) NA(lAIi i'r\liililii\l) Vcrsr-rs COM\llSSIONl,lli OIr C. ItX. &, S.'l'., Ii()l,llnl)LJII liirurl {)r'rlt:r \os. ,'t,,,i ii:i l:>fr ,3:j I:;'l l2O l8 ,VZil, cli-rlccl 29 1 2018 in ,\ppcal i\os. S'l/Si;Oi)O &, ,-ltrfJ.l 1.2014 S'l'(l)lj) rr,hcrcin iL was dccidcci therl ltcr-rting of lmrnovablc I)ropcrly t,,'1'.1 o1 licn,icr:'l'ax or.r slaurghtcr housr: fccs collcctcd by Municipal Corporatiot-r As pur''i'rvclf'llt Sc:lrcdr-rlc ol'(lonsLil,r-rt.ion of Incliar, llc:gr-rlalion of slirut glttcr.hottscs is ljolci'oiglr l'L.rr.rclion of Murnicipal Corporalion - l)crnand of Scrrric:c'l'ttr on slitughtr:r' IroLr:;ir li;cs collr:cLccl, scL asic-1c - Scction 6ir(90a) o1- Iiinancc A<;t, 1994. fprtrcr.'1|

¶245

tir^jiiirn'lrli: Vlirclr-rr-iri Ii(l in tlt<: dt:r:ision W.1'}.(Ml))NO.128'/() OIr^2O l9^cl:t1.t:rl 22^O'2 ).1)'.). 1 ilr r:atsc o[' i'v/l irrronuri.rni:.rrn Sunr]:rraneu-LJnirrcrsity clccirlcr.l tfrlrL st;,tlLl Lor'\ Ilrr.rclions ill-o noL cLrargci.tblc to scrvic(] tax.

¶246

i\nplvirtrl tlrr: rlttio ol'thc lrl.)<)rrt) dr:i:isions it h;rs bcctr^pratvc;11 tfrat. t.Lrc ;.t1t;tital of Lht; rrpl;t ilrrrrt rrur.' Lrt: allt.rvvcr.l b-v sclling asiclr: Lhc ordcr of t.lrc nAIi.

¶247

/'DISCUSSION

¶248

'l-. I \/c Iurvc <:i.rrc[Lrll.y 1;r111"iclcrcrl thr: r,:rriolrs surbrnissiolrs rnrtclr: tlv tfic Alrpcllant

¶249

t)age 28 of 34

¶250

irn(l tlrc:tpplicr:rblr: slirtLltor-.v ltrovisions. Wc fincl tfral tl.rc lrl-rpr:ilirrit i-r;is l'ilcrl tlrir prcscnt appcal oni-r' in rt:s1tcc;t of thc follo'"ving ;.lspocts:

¶251

Irr rcspr:cl of Q.No. I against 51.No. 6 /51.No. 9 ir-r rrs rrrrrch tl'rc :rlrplicirlrililr ol' Si.No. l>(tl'ib of i-{otillrrrtiorr N-o. l'.), llt,()1-r' iilrlcri lii.()fr..l0 I'r " it:'r iir)l t;orrsidurcc-i nr.rd ordcru:c1 b-y tl-rc 1,1;

¶252

b. In rcspccl ol Q.No. 1, S1.No. 5ll-iocl<cr rcnt pro\rirlcc.l in bus st:rnri^r,vtts ordcrcd:rs lirxiiblc whilc thc cor-rtcntion of thc:rppcll:rn1 is thc s:rid st:r-r'ict is not ta.r;rblr:

¶253

In rcspcr:t of Q.No. 2 in rcspcr;L of Sl.No. I Lo lli, it i'rirs irr:t:n hr;lrl tl'rirt llrt' irppcll:rr-r1, supply thc righls hclc1 by thcm to thr: c:ontrar:Lor-s throttglr tlrir lcndi:r procoss rvhich is zr supply mzldc by thcm 1o thc conLl-actors r^.'lro itr-tr lrrrsirrcss irnt.itics for- firrtl.rur:tncc of tht:ir lrusirrcss lrnrl it is not irrr :tctir itl irr rcl;rtion 1o thc function cntrust.cd undcr Arliclc 2.J:l^(l/W of'tfrc^{(lonstittttrt.,n}

¶254

ci. 'l'hr: L/\ lr:rs rulcd that roa<l curtting ch:lrgcs is onc tirnc supplrr: thr: t-t'rttiil r:hirrgt:s arc: purio<1ical; lJolh thc sr-rppl-y:rro r)ot in con.j ur.r<:tion r,riitlr i:rrt:i: rilhcr irt 1hc or-rlinrrrt, corrrsc of frusincss:rnrl 1l.rr:r'clor-t'tltc s:rn'rc ri il()1 ;i t:orn posi t r: sr-r ppl-y

¶255

'l'hc zrlloi,c:lrc: l:li<ctn up for col-lsidorittion :rnd ruling als Llndcr

¶256

8.1 Irr rcspcr:t of Q1 (Sl. No.^(r :tnr.l^<)). thc ,AAII has^qivr:rr ;r rulirrg thrtL sct-r'rccs lrr rva.v of slar-rgl'rti:ring of :rnimals / fccs on pay & usc toilcls is ncithr;r a suppl-v of'goocls rlor ir sr-rlrplv of scrrit:r'rls p('r no1ln. No. 1412017 C'l(R) zis:,rmr:nrlcri tr.v notfn. No. 16l20l8 C'l(lf) bcing rrn irr'1iri1.r in rcl;rtion 1.o a furnr:ti<;n cntrlrsl<:d to:t I\4rrnir:ilrirlitv rrnr-l<:r Artir:lc 124:l\/ ol-thr: <:onsliltrtion, in r.r'hi<;h thc-t' rrrc cng:rgcrl .rs pul;lic r.rtrlltoi-i t.,. IIr-rlvt:r'ur. tfrc :-rppcrllar-r1. is not. satisliccl ancl has soughl to :r111'lc:tl scr:l<il-rg :rt'tolltt'truling frorn tfrc irppcll:rtc irul.horitics th:rl thc;r<:t.ivit-y is:rlso c:ovcrud r.r nclor Sl rro..j(r 176^{o[t.hc tablc in nolfr-r. No. l2l20 l7-C'l'(R).'l'1'rcvcry lurms of rcfcnrnr:c firr ,Ar\ii rrs} pcr S.95(:,r) is to proviclc ir ruiin5g for an:rpplir;an1. in rclation to:r sr-r p1.rl-r, lrr:ing or proposr:cl to bc unr.lcrtakcn by the applicant only (emphasis supplied).^'l'lrc ljrorl<' Cit,i,^yilnic:ipal Corporal.ion bcir-rg thc:rpplic:rn1., h:rrdng bccn girrcr-r:-r rr,r linil lrirs<rrl ott l'ris erctivitir:s irs a Municip:rlit-v rtn(lor Arlir;lc 243W of tl'rc r:onsti1u1ion. cilnriol st'r'i< anothr:r rulir-rg in 1hc guisr: of :rplrcal for thc activi t--v in gr:rri:r-irl, u,hcrtircr lirt: sirrrtr: lrt:

¶257

l).rgc 29 of 34

¶258

l.i).(]1.i.(ii-lr,i-rtt<lt-h(]l.(]l}1r-r'irtilritlL|rcr.n<;ti[icattirlntlrtlLhcr.r,.u.istl.Ittst.tt:i'li.tst:t:ttirt.it'tIlt,l rrrlirir:, soLrghl- itv thc ir;l;llici-rrrt is not for l,hc acLivitics urtr.lt:rl:tl<t:rt bv lrirrr bltl^sttt-t 51hl litr-llrc irt;Livily in gcnr:ri.rl^,,,vhich is not pcrmiLlccl ltnclt:r S.95, cspcci:rll-1,^{t,",lrcnli;rtltt:} :]il]I1(]st:t-r,it:tlr-ltlIrt;llr,|htlttlr.rr]cr.<;rlntt.irt;|rlrstlf1.l'rt::r1;ltlll .,( rlr l'iri:;trcl b-r' lfrr: lrpl;cJiirnt rriclc Q2. Il ;rppcars only Lo ltc a^{ploy artcleu-t t.-xtr;.tr':tganl} rllrir,r i,,iilrorrt sr-r 1.11t<;r'tcrl lr.y an_y li:gal ficLion or rLllc nor-c/or)^{(tclLlitybr-r} 1 oni-y^{cltttttt ltr} iLrr.r: tlrc '\AAll into a trirp of sclf-conlradiction wfrilc ansrvcrittg filrlhcr rllt t;slirttts^li.tt.r.'t' rrrrrl is tlrcrclirrr:, Iri5,,lrl-.,'corrrlurnn:rlllc. ln vic'"v of'tltt: arborrr;, irt^{rcsl'rcc]tof-tl'rr: rlut:slirtit} soLrpi,irt irr Q I (Sl.No.^(r arrci !)), Lht: appcal is nt-rl orllcrtairlo(l.

¶259

ii.,l Irr rr:spt:r;t ol'sl. No. lili (ltcnt for locl<cr proviclcd irt bus stancl), lvc fitrrl l.l'r:tt tlrc ;ir'ii., itir:s irr r-clltt.iorr to 1'rrnclion cntrllslo(1 lo a-r rni.ttticipttliL-v ttnrlt:t-^2'1 :lW o1- llri' r;r)ir;trlutlor] :ll-o rrrr-rltitrtr.lirrous anc.l unlttss t.hc provisittrts ttl' i-t'spt t'lirt st;rlt' irilinit:iltiriil-y:rcts:tr-c:riso n:aic-l in conjoinL with thc functions cntrtt:;1t:cl unrlt:r^tht: crlislillr lior-r, i1 is not. oils)/ Lo faLhorn,t-,,,,.61irritics t-tnclcrli-ikcli by l,irc^{triL-tnic:ipitliLicsirr} ;l r.rt,l1i'.⁽⁾ⁿ ir I'rrrr-ilrr)i);ollsr rcatlinll of llrc l'll'ovisiot.ts ol tltc'l';.trrliii',ritriLr^l)istri<:t ,.ii,rrrr:rplrliiics 1\r;1, i{,) ,2(,). tt-rgctlrcr rviLlr tfrr;'l'rv'clltlr licfrt:rliilc lr.r i\r"ticlc 2'l il\'tlf tirc i i)r)riiitrrtir-rrr, pr-oviclirrg br.r s st,anri in an arca nnrlcrr thc rrrutticil;alit1'rvitl-r i.trnt:ttitics fi;r rrirblir: n1^1:.rrgc is onc of- t,hc acLiviLics of Lhc murnicipzility^{unrlcrterl<cnin Lht: t;l.t1tiit:ity'of'} rr prritlic i-rur thorily. I)r-ovirling. locl<cr ftrcilily in ar frus stanrl frrr Lltc^(jotnrn(il) rrtitn^for' ,', llrcjr lr icc is ,.:furr-gcr.l is orrly itn ltctiviLy i.rnciliitr-y ttl r't)rlsLl'ttr-lirrg ;r Jtus startcl^;-rrtci ilrci',rlirr.c, tfrcr-t: is no roorn frtr cloubL in our rninds tl-rat lockcr 1:tcilitl'frtr t;omrnttrt lrlr^{l.riict inlturs stitn<lis :rn acLirrityLl nclorL:rl<cnby tlic rrtunicipillity as ;tI'Lutction} cntrL.tstcci r-r nrlt:r-1241'r!V o1'thc constilulion ancl thct scnriccs o1'ront or^ft)c t:ollcction^for' r;L.r r;lr ir lirciliL-1, is; nciiirr:r' ;r sr-rpply o['51oocls r]or il sr-rpply ol-st:rvit;t: {ls ilol'r'rotfh.^No. I4l'),O l7 C'l'(lf) anr,l ht;nr;r: r:xcrnpL.

¶260

!.) . i \litfr rcspr:r:t to tlrcr sulnr: sct of sr:rvic:c:s raisr:cl in Q I i1- rrot rlorrc rlit'cc:tl-r'^l.l.v tlrc rrrr.r rrjr:i1,rrrl cor-pol-irlion lrLri ir"r'tlit; tcrtrlt:t'corltritc:tol's (()2), tlrc ltp;tc:llartt is i.tggr-ittvccl ol' tltt: ilrct tiral tl-rc.AAli i'xrcl answcrcd in ncg;.rtirrc ft>r cxurnpLion ancl hr:nc:c t.l'rc itppclrl.

¶261

'i'1.rr.:;rigr-rnrr.rnt of thc cor-rrrscl for the nuniciparl corpor:rtions is thzrt so<ttiotr'i (2) ilt) :l]ii,lt."':ltiii.:!tlr,.l.ltint:ttt.r;IrtltereCOnlrnc1-]

¶262

;: I r':Ltllt.tr'iirjil:j Llij{ir. i-i

¶263

Page 30 of 34

¶264

irLlthorilv in rl.iricli thcv arr,: c:ngagccl:rs public:.rutlloritics, to i;r: lr-ca1 cct t.lL:ttlit,'t';r supl;lr, goor.[s nor i:r supply of services. In pnrsuance of this, thc llovernlntnt lii]:-i rroli{icci ii.r notilit::rtion l4l2A 17, tl-rnt serr.ices b-1' 11'p1y o[' an1' :it:tir'it1, ir-r rllltliott tr.r ;i 1-t'lLlr:1irrrtt:ii|l.Ltl;tt''cI1ll;l]r;rtlc].ilr,iit.tttr<lr.lt nrlrnicipalil., unr|:r ar'l,iclc 2.1i3W of thc Constitr.rtion sfrirll i;r.: tt'c:ttccl rici!i.ri;t" lr;*r sl-rp1r1v of goocls or a supply 6f s6:rrrrce .

¶265

In thc prL'sc11 t cilse, t.hc:re ilre three p:rrties, nalnr,:l-v 11rc r:ot-grr.ir;ilion. litr' cr)ntractol-, r-ccptiring the contractcx' 1o prorzicle to thc 1ul;1i<:, a scr-t.it:r' u'hir:ii t:ot-tstittt1tsallac1'irli1-.,.-n.-'.'..c1unc1et.tircerbor,enotificertiorr',l.|risar|:tllgCI|l ilttlrltlst.:1stlitt-atrsactitl11s.()ll|]bctt'vt.:tltt1'tle;Ctr1ltl S0e]ii1lgr.rrlingclnlllctir:;rp1llicil1l1cfor.t1re1'ra'nsat-:tit;tlit.'1 ihc c:ontrlrt:1or.

¶266

-l'hc r-ra|ur-t: of actir,ities nnrlcr s1. No. 1 to 9 ancl lli {'i:.rccpt Sl.No. 5A O}rirr-gcrs lirr''l'V i.rrlvt.. in i3rrs St:rrrrl; 5O lilorvrtr shop in trurs strurrl irr oltr:rr sl):lcc,l '. Sl )1,, ', I3i.lrlI<Stirll')::i]-}:j\'r]1.{.ldirt:rl.ilrnr:.rir'ebr'|1icAA1l1orclirect':tll.l''i(:l.:s 1or' 1hc :iilrre sel of actir.itics if clone b1' 1he contrzrctors, h:rs u,ith a1l itr; r'irt'iiilir;ri:r ;ri:r i:crrrrotatiorrs irldicatc proximit,r- ivit.h the mair-r transaclion irldici-rtr--cl , i.c., fltttclior:; Llrrcir.-'r" .2zl:l\r,1 ol thc i:on:;1iitrtilrn. 11 c:rnrrot. bc sr.riri 1o irrrlic'ri1r: illrv iicit.. iii<'sr. itirl ('{l1.l{.l.f]L]tltr.iti'rtilrlfr"tt-lctj<rnsinriit:irtec1..l.]rerc]ations;Lri1lilis1lr'<-l ir:rs rrexr-rs irnd ciirect r:orrelation u'ith 1l-rr: [unct.ions lrnc'lcl arliclc 2.1 3G.'l'] x'ri,rlitlf' :ttrr-lc:rlt-t:.i1ittt1'irlnrtf1rer|ot.nrr:risrrotr']ist.ir-rct|romt-}recs:lt:iiti:tlt-.lll titnc1it;t'ls;'r:ltt,i:;ili{t.:clr-irrr1cl.Ar1.243W.'|lrccritcri;rtoc]ctci.i'rtil]r'1Ttat.tltr.ir.'t i1irccil.1.in rcliltion to lhc functions ent.rnst.cd utnclcr Ar1.ir':lc J'lalW t'i2., tvltr:1lti'i^sr-lrrir Irctir.itir-'s ilfc ltcciiSSi.lrv to mal<c the function operational or u,'ltcfhcr the acrtir,ili<ts;'tlt: itcrfor-rncd^{urhilt-'cirrryingout the ftrncti<tns.is such or fhc clirt:ctolrit:cl of thc ltr:1iritii::r} r:rthartcls {ttrr., ;rrc incl ir-r 1-rrll *rhcn indirccl or inciclcntal connection betrvt:en the activities cnrttnerat.ccl in 51 tro. 1 Io^1,) irncl li3('r:x<:t:pt Sl.No.SA-Ch:rrgcs frrr'l'V:rclvt. in Ilus Stancl; 5C lrlowcr shop in^lrus stancl ir.r opcn sll:rcc &, Sl.No. 7l3lr nl< Stirll') :rn11 lhc rtrrrlrrji.ing. flinr^liitns; tntrlll'

¶267

I)agc 31. oi 34

¶268

',il:..ll.i.ili'|ir'lt'r'il';...l:l'ii'ill.iilt.lltL1l1riiec1.'|.lrLrsl1ltli.tlil,l:iii;l;r:]irt]ir.;t. ;){)r \'irrtit llrt,r acl.ivil.i ;,rnr1 t.irc |-i n<:t,ions. it is noL thr: pt'opot'tionalit.l' of 1}rc it(ttir,'i1-' ,.i.irjr:l: rltl.cr-rnincs rvhr:thcr it is in rclation to thc Iurnction but Lhe implicatiorls of lhc ;,'r.ri:;l;rlii r.l asscsillrcrnt oi' thc trlruf in rcl:ltion to' is inorL' tiltr:c.l tovrti-irr'l s ttr'xtts, ;r;.ii-:iirl-r lrrrL.i iri':rrii:','oi i. lic;ir;tirriLies urvoivcci ri,itl'r fire lt,inr.:lirtns ilrttl. ltrt1 tt;tt"ll, iin {iiirr:i ir;u';rnrr:1,ci:s. iicrvcver, in tlris casc, the t.encler conlrirct.ors zlpllcilt- to rc1l(:llli irrr;li to lrricl< scrviccs to lhc municipal corporat,ion. Ncedlcss to say, l.iris i:xctrtpt.iotr i,"'iii rrol l1;i-rif il'ti'rc ct.r.r1r'i1t-:tor has performccl an activity lh:rt only llas ;rt't inc.lit-t:t:t .rr;l:, i i ,,;t ..,,'jllt ;jir: 1'l;tr:ljtins l.)ltlt'', lslc)(.1 i)f il' llt,-' lt'r',jr ii]' i:; lnlr,. iul in,.:jr.llrti;ti ',,ri:;riir t, i Ll {)i't.i lrtrlfr-r c0;tri.rr-clrt:trsir.c st.lppl_v 01'otitcl se r'\ i( (.'fi.

¶269

Cli:lrr1,y. tht,r t rlrn:lrltion between the corpot-atiort ltttcl the c()ntl ilL'tot' is rrlⁱ .ri:|irii./,/iril1lsilCtiO1-]t,ttlc1t:r.1ir1<enilyt1"rc1ocirlauth0ril'-v,elrgilgcc1ilsputi.llic ,i.|l,..:r.r:r1Llit.t,tt.tr:ltir.:x1l1;ci1l..,'l;iittccjinscction7(2)(1;lill.|]tf}(){.iilr||llll.

¶270

ri;i:.r il.i,ulrii:li.r.i.i{)lr/irr:tivi ll tinclcrtakcrr bv thc cori;clt'afioti is;rtr irctit'itr,colct'ccl tltt(l{-'tiir(';ii)r.,\c iiotiili:;itir-rrr, this trarrs:rction/activitY lrnrlcr sl. No. 1 to 9:rnd 13 ('cxt:cpl Sl No. 5i\ Clrargcs lor''l'V advt. ir-r llus SLnncl; 5C- Iflor,vcr shop irr bus slnntl irt opcn :ri)irc{.r i. Sl.No. T llLrnl< :it:rll') lislcr.l L;r'thc'AAI? irs nr-'ii.i:,-:r rt srtirplv li'gloliis ilor ii rir,rlri)l-'i.ri selrtir:c aro i.l,:til;lbic to colIU'rlctclrs also pt'ovidccl tLtc s;'intc:itl'c r'orl(icuc(1 ttl i;rrcl" 1o i-r;.rck scrviccs tc thc appellant.

¶271

rr.,a ,\ijllr r-cs1.tct:l io r.,pcr-lrtior.r o[-l-lon,cr sholls l.t-t'(]olrtr.l(i1ol-s. l3unl< S1:.rlls l;,v r:ontrirr:tors ils vvcil as ardvcrtisorncnL rcnt thror-rgh'i'Vs institllccl in thc bus st.:tttd,:ts t.rr,,r,'zrr-r,lr:cl bv Lhc appcllant, sincc Lhr: s:rmc arc oarrnarki:d Lo bc l<cpL a1, lr parlicular" Ior::rtiorr :rncl al Lhc: sl,rrnr: tirnc cnsuring promirtcnc:c of localion Lo attracl buycrs :rncl I'r rrtlrttr-sin<'c:r rcnt is l-i xcr,l lr rrclcr c:ont.rirt:Lu:rl :rgrcorncnts. lhc samo'"voltld ll.rll unclcr 'r'trrrting oi'irnrnovcirlrir: plol.rr;rt.y'sc:nricc:s as clcfi nc<-l undcr <-lcfir-rilions 2(zz) unc.lcr t.h<r rrtlti-rr. No. 12l20 l7 ancl Llrc cxcrnption uinclcr sl.no. 7 of nolfn no. l2l2017 C'l (lialt:) is ar,'rrilrrl.rlc: as wcil as chargitrg of tax on IICM basis unclc:r sl. No. 5 of notfn l?)120f i (i'l'(lf) srrb-jr:cL to I-ul[ilrnct'rt- of'thc conditiot-ts spi:lt out lhcrcin.

¶272

I Irr rcspt:ct of tfrc c.1r-rcslion pcrL:rining t.o r'vftr:tlrr;r tltc r:l.ri.rrgr:s oblarincd Iirr thc :;crvit:r: of'ro;tcl cr-r ltirrg lirr Lhc pLlrposc oI laying cablcs b), tclcphont't'ontPitnit's riloirl:.sicli rolrc.is on^{(ri)rltrlrr:1} l;trsis is:r corrtlrositt'st-t p1r11', t.lrc t1r-tcsLiot't is;irrsr'r,tircd in

¶273

Page 32 of 34

¶274

irffirmirtivc.'l'hough tr,r,o ch:rrgos arc collcctr:d bt, thc::,rppcllitr.r1 fot- roacl cttttit't1t, itnrl ilnlrLral rcnt fitr c:tltlcs rurtntng:lcross t,ht: r<tad, i1. r:irn l;c sccrr llx.tt ttnlcss t-oriri^{ts t:ttt.} r:ablcs <;i.rnnot br: li.rid and mr:rr: roard cutling witlroul. la.ying of cilblcs is^{L.r sctlcss.} 'l'hux:lirrc, botl'r thr: sctrrricc:s h:rvc-'trt run in t;rndcm r,vith rcspcc:1 1o thc tttlcltlrolrtr crompirnics ;rncl thc mc1.hodolog.v oi <:o11c:c1 ion of rnonc-y is irnrnatcriitl to t.ht: ftrt:i o1'tlrt: rrctirrilics of-roard c:r.rlting;u-r<1 l;,rying of cirblcs, i,vhich is inrlccr.l ;.1 colrp<tsittt sLtPlti-r'.^lt rnLrst also bc nolccl th:rt this is a faclual qucstion:rnd is rcstrictcd to thc 1r:trtictrlitractivity of ro:r11 curtting follor,vcd by l:rying of czrblcs by tclcphono comp:,tt-ticts^:ttrrl 1l-rclchrr-c, t,hr: sitmc is not t.o ltc cxlcnr.lccl 1o;r1i thc t-ypcs of roitrl ctrttit-r91 itr:tiviiir:s.

¶275

I 1. Ir-r lighl of thc :rborrc, wc rulc :rs unrlcr:

¶276

RULING

¶277

In r-cs1.rcr:t of'() No. 1 :rg;rir-rs1 S1 No. 6 &, 51.No. 9, tht: rtppr:irl is ntll^{<)ttlr:t-1;iti'tccl} for- tlrc r-('as()ns stirl.r:<l irr 1.xu-ir lj. I rtlrovc

¶278

lr. ln rt:spct:t o{-Q.No. 1, S1. No. 5 I3 (licnt fclr locl<i:r pt-ovi11ct1 itr lrtrs stttrrri^{itr' llrc} :,rppcllanL) i1 is hclcl to bt: eur :rctivity nndcrLatl<ct-r lry tLrc Municipirlit,v^{rts rt} furrr:tior-r cnlrurslc:cl unclcr 24:l W of thc C<>nstit.ution i.rncl t.l'rc sc:rvit:c ol t-ttn1^ot- 1r:c r:ollcc:tiorr for- suc;h rr kicilit-y is ncithi:r:l Suppl,v o1-^(loorls nor ir l';ttltltlv ol Scrvicc as por Not.ification No. l4l2017-C'l'(l?atc)

¶279

Ir-r rospoct of Q.No. 2, thc tr:tns:rction bctwr:cn ttrc t:rlrporittiorr itttr-l titt: r:rtntrir<:tor as iistcd ir-r 51.No. I to 9:rncl 1i3, crccpt ir1 Sl.No. 5A Chitriitrs lirr'l'V irc.lvt . it'r llus Sl:rnc.l ; 5C lilorvur shop in l;ns stanrl ir.r oplct'r sipitco &"^Sl.N<t.'r' Illrrrl< Slalls'of Lhc saicl qucstion, in thc f:rctui.rl m:ltrix prcscnlccl, it is^{hr:lcl ltt} bc alr actir.it-y/tr:rns:rc:1.ion in rclat.ion to thc actirrilr,/tr:tt-ts:rr:tion ltnclt:11 iil<t:n^lrv thc rrppcllirn1 cng;rg<:c.l as I)rrblic irr.rthoril-v i.rncl 1l-tc srtntt: ilr(t oo'cr{rrl^ttttrit'r- NcrliIicirtiorr No. |4 l'-).O|7 C.'1.(lla1t:) its etmcrtdt:rl

¶280

ci Irr rcspcct of Q.No. 2, Sl.Nri. 5A-Ch:rrgcs frrr'l'V zrdvt. in IJLrs Slanrl, 5C^Flon't:r' Shop in bus sland in opcn sp:lcc &, 51. No. 7 -llunl< St:-r11'of thc saicl^qttcst.iott, thr: s:rmcr is r:orrcrcd undr:r S1.No.7 of Notificalion No. l2/2017-C'l^{(l?:r1c);ts r,r'ttll} irs r:hi.rrqinii ol 1:,rr on llCN4 lr:rsis undr:r S1.No. li of'Nolflr No. 131')Of i (l'l' (lt;rtc) suttjcct 1o f-urlfillrncnL of thc conclitions thcrr:in is;n,:ril:tblc:1o:tltpcrllrtnt. In rr:spcc;1 of supply of sr)nic;r:s of :rllowing road cr-t lting:rnr.l thc st.t l;sctrlttt:rtl trirr;l< rc:r-rting, thc: siLr-raticln bcir-rg firctual in its rnL-t<,-h lts lht: roitrl t'ttllilt3,^is

¶281

l)ag,r: 33 oi 34

¶282

lirljoivcrl lrr'lrrvirril <.rl t;:rblt;s tr-1'tclclrhr)lrc corlrl);rrtics for r,r,'ftic;l-i tt-itcl< I'oIll is r:ollt:r:tttrl, tlrr: slr l)l)l-v $,oLl lrl bc a'Corn;losit.t: Srrpplr,', rcslrir:t.crl ttl this pitrticttlttr' lrctivilv ur.rd not oxton(lccl lo all Lypcs of roacl cltlting ur:tivilics.

¶283

'l'ht: strl;.jr:ct i.rlrpcal is clisposccl of ai:corciingly

¶284

(lr.rrn r n i s-s i urcr,o f (}:.um ct-c:ial 'l'errc's, l';rrrii^.f,,ii,, AW&Eb{L tE,rt<. TUTHORITY^FOR I l"DVruCF^PltLlHa I, t s t rttt io1l

¶285

/'- .-.- / ii ' L* '"'e*'-x"'"--'^k'-* (M.v.s. ct roui-)Aiiv) Chii:f^{(};rnmissioncr} of^(]S'l' i\ ['].rcisr: Cfrcnn:.ri Toncf Mr:mbcr, 1\AAIi.

¶286

.2/i {r. I 3r<;li rlf r I?o:tc1, I'lroric^(ril8 00I / /^{Bv RPAD} 1/ co rIl rIr r. c I'rtil t:i1r: I n^. Ia{)\i. I I l

¶287

l--'i;11'. iO:

¶288

I .^'1'lrc I'rincipail Clricf'Cornmissioncr of^(l51' &, Ccntral lfxcisr:, No. 126/ l, LJthirrnar Mltfr;rtrna^(]andhi l?o;rcl. Nung:rrnbitl<l<:tm, Oh 600^(lll4

¶289

2 'i'1 rLr I)rinr:i1;r.ri Sct:r-cllri',1'/ 'l'hc (lorrrmissioncr o1-(lorrtrrtcr-c:iitl 'l'itrt:s, il iilor-rr, ilzl'rili.rgirrrr,^{()hcpztt-tl<,} Oht:t'tttai-(r00 O0tj.

¶290

..1oi r r i^(lorn rn^j ssionc:r (S'l') / Mcmtrcr, ,Ar.rthorilv for Aclvar-rcc Ilr-rling,^'['arnil Narrlu,

¶291

lir.rorn No.ii0il l)r, 511' Iiloor, In1.t:graLc11^{(lrlrnrnr:rci:rl'l':.txt:s} Ofll<;t: Compit::1. '"r: ll-.1 , l'ilcpll,lri⁽ ilrlc llr-i<igc lioilrl, Chcrrrr:ri 6()00Oll

¶292

l'l rt: l)i-incril.ral Oon'rrnissioncr ol'^(lS'l & C)cnt.r;.rl ilxt:ist:, Sirlt;rn^{(lornmissionr)raLc,} l, lioulkcs Compctuncl , An:rirncclu, S:rlcrn^(r3(r00 I

¶293

s:; i s 1 lr n t co r rr t I ) i s;:'; io lr <: r' ,

¶294

r rrlrlili l.loirri,:r:,,':i:riTr('irt^(lirc'1r'. lnlrrrcr-<:iirl^'l'lrxcs i3irrlrlir.rg, l.l3ror-rglr Iload, I'lrttrlc^(r3800I

¶295

(r. irrl rrslcr-I.'ilc / sparo

TN/AAAR/20/2021(AR) of M/s The Erode City Municipal Corporation

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TN/AAAR/20/2021(AR) of M/s The Erode City Municipal Corporation

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