AI Drafter 
TaxTMI 
TaxTMI 
1983 (5) TMI 268
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....their livestock, it is a question of survival. In their wanderings they often pass through the State of Madhya Pradesh in route some tunes to Uttar Pradesh and some times to Maharashtra. This happens particularly in times of drought in Gujarat and Rajasthan. The powers that be in the State of Madhya Pradesh became apprehensive Sat uninhibited passage of large herds of these animals through Madhya Pradesh may lead to large scale devastation of their forest wealth So they hit upon a plan to prevent 'foreign cattle from browsing in Madhya Pradesh forests. For the moment, it was forgotten that India is one country and no Indian is a foreigner in any of the constituent States of India. The plan was this: The Indian Forest Act 1927 enabled th....
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....ttle of adjoining States'. Whether the cattle grazed in the forest or passed through the forest, Grazing was permitted at the rate of Rs. 10 per head per year in the case of buffaloes and Rs. 2 per head per year in the case of goats and sheep. In 1979, the rules made in 1974 were superseded and fresh rules were made. They are the rules now in force. Rule 2(5) bans grazing in reserved forests. Rule 3 provides for the issue of grazing licences in grazing units so constituted. Until grazing units are constituted, each forest range is to be treated as a separate grazing unit. Rule 3(2) provides for the levy of grazing charges at rates to be notified from time to time. Rule 4 prohibits grazing in closed coupes, plantation areas and other are....
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....faloes. The notification issued under Rule 7 prescribes the routes to be followed by the cattle of Rajasthan and Gujarat while in transit through the State of Madhya Pradesh. It also stipulates that the owners of cattle must take the cattle through the State of Madhya Pradesh within a period of 45 days after the issue of licences. The prescribed grazing rates are are Rs. 10 per animal in the case of buffaloes and Rs. 5 per animal in the case of sheep and goats. 2. Apparently the Government of Madhya Pradesh wants to inhibit the influx of cattle of other States (described in the rules as 'foreign cattle') by the method of charging higher grazing rates in their case than in the case of cattle belonging to the residents of Madhya Pr....
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..... Accidents of birth and geography cannot furnish the credentials for such discrimination and authorise prejudicial treatment in matters of this nature. We do not say that geographical classification is never permissible. For example, a preference given by a State to its residents a the matter of admission to educational institutions maintained by the State from its revenues may be well justified. But we are unable to see any such justification for the levy of virtually penal grazing charges in the case of owners of cattle belonging to other States. The only attempt at justification is that the influx of 'foreign cattle is resulting in the destruction of the forest wealth of the State. It is difficult to understand this justification. I....
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....on imposed on graziers of other States by the heavier charge made on them. We are convinced that their is no justification whatsoever for charging higher grazing rates for cattle belonging to persons of other States. In regard to the prescription of the route along which the cattle have to be taken while in transit, however we find nothing wrong with it, since the object is obviously to prevent cattle straying and causing indiscriminate damage to forests. We are, however, unable to justify the ceiling of 45 days in which cattle must pass through the State of Madhya Pradesh. In the case of cattle belonging to residents of Madhya Pradesh, the grazing rate is levied for a period of one year. There is no reason why the charge should be levied f....