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Issues: Whether the levy of timber tax under section 126 of the Calicut City Municipal Act, 1961 was within the competence conferred by Entry 52 of List II of the Seventh Schedule to the Constitution of India and whether the expression "brought into the city" should be confined to timber brought for consumption, use or sale within the municipal limits.
Analysis: Entry 52 of List II authorises taxation on the entry of goods into a local area only for consumption, use or sale therein, and the municipal power under the Act cannot exceed the constitutional source from which it is derived. On that basis, the expression "brought into the city" in section 126 was construed in a manner consistent with the constitutional limitation, so as not to extend the levy to entry for purposes outside consumption, use or sale. The proviso was also read as having a limited operation, and not as defeating the validity of the levy.
Conclusion: The provision was validly construed within constitutional limits, and the challenge to the timber tax failed.
Ratio Decidendi: Where a municipal taxing provision is traceable to a constitutionally limited taxing entry, the statutory expression must be read consistently with that limitation and cannot be construed to authorise a wider levy than the enabling constitutional provision permits.
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