Supreme Court of India
Shahdara (delhi) Saharanpur Light Railway Co. Ltd. v. The Municipal Board, Saharanpur
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What the Court ordered
We hold that the appellant, being a 'railway', is entitled to the ex emption under item 2, of Schedule B, to the Terminal Tax Rules, in question.
Judgment, page 13
From the headnote
Indian Tramways Act, 1886 (11 of 1886) and Indian Railways Act, 1890 (I of 1890)-N"r!'ow-gauge railway between Shchdara and Saha ranpur----Originally registered as a Tramway under the 1886 Act-Rail ways Act made applicable to it in 1901-Company whether a 'railway' or a 'tramway' for the purpose of exemption from terminal tax levied by Saharanpur municipality under item 2 of Schedule to the rules undtr the U.P. Municipalities Act I of 1918. The appellant company ran a narrow-gauge railway between Shah dara and Saharanpur. As it operated partly within the Municipal area of Saharanpur the
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