The Jammu and Kashmir and Ladakh High Court in the case Hanan Moumin Feroz Khan Vs Union Of India observed and has issued notice to the Union Of India and the Government of Jammu And Kashmir in the petition moved wherein challenging the constitutionality of imposition of Property Tax in the UT.
In the present case, the petitioner who being a domicile resident of the valley stated that Section 96 of the Jammu And Kashmir Reorganisation Act, 2019 which was being invoked to issue the Jammu And Kashmir Reorganisation (Adaptation of State Laws) Third Order, 2020 and in order to amend the Jammu And Kashmir Municipal Corporation Act, 2000 for levy of property tax, suffers from the vice of excessive delegation.
The court in the case observed and has stated that the word ‘amendment’ and the word ‘repeal’ have been incorporated in the section implying the designation and devolvement of essential legislative functions upon executive limb of the Government. Thus, the power to amend and or in order to repeal any existing law is a policy decision which being in a democratic setup, is only being exercised through a body of the elected representatives, therefore, the vesting of powers with regards to amend and or repeal laws with the Executive authorities is a bizarre precedence of usurping the power, authority and jurisdiction of legislative assembly of Union Territory of Jammu and Kashmir.
The petitioner in the plea stated that such excessive delegation violated Article 14, Article 21, Article 246, Article 265, Article 300A, Schedule VII, Doctrine of Federalism and other express provisions of the Constitution of India.
Therefore, the petitioner in the plea observed and has argued that the imposition of property tax, without the proper legislation and public consultation, violates Article 265 of the Constitution of India. Thus, the haste and malice which being on part of the UT government goes against the established legislative practice.
It has also been contended before the court that the imposition of property tax on the petitioner is in violation of Article 300A of the Constitution, wherein it guaranteed the right to acquire and enjoy the property. Further, the petitioner in the plea also argued that the imposition of property tax deprives them of their right in order to the enjoyment of their property and, as a result of violating the right to life as stated under Article 21 of the Constitution of India.
It has also been argued by the petitioner in the plea that the court is to quash to quash the impugned orders and issue any other appropriate direction for protecting the constitutional provisions and also the doctrine of federalism.
Accordingly, the court listed the matter to be listed for further consideration on July 24, 2023.