Mr. Tashi Rabstan, J. - Through the medium of these petitions, which are treated to be public interest litigation, the petitioners herein besides seeking quashing of Order No. ADC/RSI/11/20-25/NSQ, dated 09.04.2011, Order No. DDCR/2012-13/28/5396-5409, dated 26.12.2012 and Notification No. MC/K/05/386-87, dated 14.07.2005, to the extent of enhancing charges for use of Ponies, Pithoos and Palkies by the pilgrims to Mata Vaishno Devi Shrine and collection of tax/commission @ 12% by the Municipal Committee, Katra outside its municipal limits in violation of the J&K Municipal Act, 2000, also seek a direction to Municipal Committing, Katra prohibiting it from collecting such tax/commission outside its municipal limits in violation of the Municipal Act.

2. As common question of law and facts are involved in all the four petitions, same were considered and heard together and are being disposed of by this common judgment.

3. The main grounds, which led to filing of these petitions and as are projected therein, are with regard to collection of fee/tax from the pilgrims by the Municipal Committee, Katra for the use of Ponies/Pithoos/Palkies outside its municipal limits and the dispute with regard to its interference into the affairs of Shri Mata Vaishno Devi Shrine Board.

4. It is averred that every year about ten million pilgrims visit Shri Mata Vaishno Devi Shrine, Katra. The Municipal Committee. Katra, which has not demarcated its boundaries as yet, is arbitrarily collecting fee/tax from the pilgrims, who take the services of Poni Walas, Pithu Walas and Palki Walas right from Darshani Deodi, Banganga, Katra up to the holy cave. It is contended that it is the statutory duty of Municipal Committee, Katra to collect such tax/fee, if any, from the pilgrims within its municipal limits under Section 66 of the J&K Municipal Act, 2000 (hereinafter, for short, Municipal Act). Further, under law the Government has no authority to impose its own rules and regulations over and above the regulations laid down under the Municipal Act. Thus, it is contended that the order dated 26.12.2012 issued by the Deputy Commissioner, Reasi, as also earlier order dated 09.04.2011 to the extent of enhancing charges for the use of Ponies, Pithus and Palkies by the pilgrims between Darshani Deodi, Banganga, Katra to Mata Vaishno Devi Shrine and collecting tax/commission by the Municipal Committee, Katra within the said area, i.e., outside its municipal limits are liable to be quashed.

5. It is contended that under Section 18 of J&K Shri Mata Vaishno Devi Shrine Act, 1988 (hereinafter, for short, Shrine Act), it is for Shri Mata Vaishno Devi Shrine Board (hereinafter, for short, Shrine Board) to provide facilities to the pilgrims including proper management of the track right from Darshani Deodi, Banganga, Katra up to the holy cave. It is further contended that most of the collection made in the shape of tax by the Municipal Committee is being swindled by the officers and employees of the Committee including the bureaucrats and the same is not being utilized for the purposes as defined under the Municipal Act. It is contended that lot of complaints have already been made to the police and even to the Shrine Board with regard to the exorbitant rates being charged by the Poniwalas, Pithuwalas and Palkiwalas in connivance with the officials of Municipal Committee, Katra, but since all these affairs are being controlled by the Municipal Committee, Katra, the Shrine Board is not in a position to enquire into the complaints received by it, thus bringing a bad name to the Shrine Board.

6. Further, it is contended, that although the entire track right from Darshani Deodi, Banganga, Katra up to the holy cave is being managed by the Shrine Board since its inception, the State in order to increase its municipal limits and to take control of the entire track has now issued SRO 198, dated 08.04.2013 in suppression of earlier SRO 12, dated 30.01.1995, whereby the local areas falling within the erstwhile Municipal Committee, Purana Daroor have been included in the local areas of Municipal Committee, Katra.

7. Objections have been filed on behalf of respondents-State denying violation of any right of the petitioners. It is averred that the tax/fee/commission which is being charged from for the pilgrimage by the Municipal Committee, Katra is strictly as per the provisions prescribed in the Municipal Act. It is averred that such tax/commission is charged by the Municipal Committee, Katra from such pilgrims who take the services of Pithuwalas/ponywalas/palkiwalas since 1935 till date as per the provisions provided in the Municipal Act. It is further averred that such services are being provided by the Municipal Committee at different points en route the track right from the Base Camp at Katra up to the holy cave.

8. In the objections filed by the Shrine Board in WPPIL No. 14/2013, it is averred that the entire track right from Darshani Deodi, Banganga, Katra up to the holy cave has been vested in the Shrine Board in terms of the Shrine Act and the same is being managed and maintained by it; therefore neither Municipal Committee, Katra has any right to include the track within its jurisdiction nor has any authority to collect tax/cess from the pilgrims. Further, it is averred that the jurisdiction of Municipal Committee, Katra has been extended only up to Darshani Deodi, Banganga, Katra. It is averred that although Municipal Committee, Katra is charging the tax/fee/cess from the pilgrims for the use of ponies, pithus and palkies outside its municipal limits, but nothing is being spent by it for the improvement and maintenance of the track, rather the Shrine Board bears the entire burden of cleaning the track and for this purpose it has deployed around 650 employees, who are being paid out of the Shrine funds. Further, it is averred that since 30.08.1986 when Shri Mata Vaishno Devi Shrine Board was setup, the Shrine Board has carried out many infrastructure related projects on the entire track right from Darshani Deodi, Banganga up to the holy cave so as to provide better facilities to the pilgrims. It is averred that even as on today many such infrastructure related projects are going on and the entire expenses are being borne by the Shrine Board out of the Shrine funds.

9. Heard learned counsel appearing for the parties and perused the files.

10. During the course of hearing of these petitions, it was brought to our notice that grievance of petitioners in OWP No. 728/2005 as regards charging of tax/ commission by the Municipal Committee, Katra at the rate of 12% has already been redressed vide Notification dated 26.12.2012, whereby such tax/commission has been slashed to 8%.

11. Now we come to the issue of collection of tax/commission by the Municipal Committee, Katra outside its municipal limits in violation of the J&K Municipal Act, 2000.

12. Admittedly, J&K Shri Mata Vaishno Devi Shrine Act came to be enacted by the J&K Legislature on 31.08.1988 and its very essence, as defined in the preamble of the Act itself, is for the better management, administration and governance of Shri Mata Vaishno Devi Shrine and its endowments including the lands and buildings attached, or appurtenant, to the Shrine, beginning from Katra up to the holy cave and the adjoining hillocks currently under the management of the Dharmarth Trust; meaning thereby as per Section 18 thereof, it is the duty of the Shrine Board to arrange and provide each and every required facility to the pilgrims, to undertake the developmental activities concerning the area of the Shrine and its surroundings, such as construction of buildings for their accommodations, construction of sanitary work, improvement of means of communication as also to do all such things as may be incidental and conducive to the efficient management, maintenance and administration of the Shrine and the Shrine Fund and the convenience of the pilgrims right from Katra up to the holy cave.

13. As per Section 3(b), "endowment" means all property, moveable or immoveable, belonging to, or given or endowed for the maintenance, improvement, additions to, or worship in the Shrine or for the performance of any service or charity connected therewith and includes the idols installed therein, the premises of the Shrine and gifts of property made to anyone within the precincts of the Shrine and lands and buildings attached or appurtenant thereto, beginning from Katra up to the holy cave and the adjoining hillocks currently under the management of the Dharmarth Trust or property belonging to Baridar or Baridars Association within the area specified in the preamble of this Act; meaning thereby all the properties-whether moveable or immoveable, right from Darshani Deodi, Banganga, Katra up to the holy cave, as specified in the preamble of the Act, have come under the exclusive control of the Shrine Board with the enactment of the Act.

14. As per Section 3(c), "Shrine Fund" means the endowment and includes all sums received by or on behalf of, or for the time being held for the benefit of the Shrine, and also includes all the endowments which have been or may hereafter be made for the benefit of the Shrine or any other deity thereof in the name of any person, or for the convenience, comfort or benefit of the pilgrims thereto, as well as offerings made to any of the deities comprised in the Shrine; meaning thereby, besides other income/sums, all the income generated by the Shrine Board from the "endowment" right from Darshani Deodi, Banganga, Katra up to the holy cave, as specified in the preamble of the Act, would be construed to be the "Shrine Fund" within the meaning of this Section and the Shrine Board would have exclusive control over the same. Therefore, as per the Shrine Act, neither the Municipal Committee, Katra nor any other functionary of the State has any right to levy any sort of tax including the service tax on the pilgrims or collect commission so as to generate income, except the Shrine Board, within the "endowment" right from Darshani Deodi, Banganga, Katra up to the holy cave, as specified in the preamble of the Shrine Act. Even during the course of hearing of these petitions, learned counsel for State had placed on record a photocopy of SRO 12, dated 15.01.2015, whereby the areas falling under Purana Daroor and Dhar Shri Vaishno Devi Ji have been excluded from the Municipal area of Municipal Committee, Katra. Therefore, in view of the above, we pass the following directions:

i) It is held that the areas, as specified in the preamble of the Shrine Act, beginning from Katra - more particularly Darshani Deodi, Banganga, Katra up to the holy cave and the adjoining hillocks currently under the management of Dharmarth Trust as also the areas as specified at Sr. Nos. 1 and 2 in SRO 12, dated 15.01.2015 would belong to the Shrine Board for the purposes as defined in the Shrine Act. Since, as per Section 18 of the Shrine Act, it is the duty of the Shrine Board to take control of the areas as defined in the preamble of the Act and maintain the same, it is declared that the Municipal Committee, Katra has no jurisdiction or authority to levy/charge any sort of tax/service tax/fee/commission in the afore-discussed areas for use of Ponies, Pithoos and Palkies by the pilgrims to Mata Vaishno Devi Shrine or to interfere into the affairs of the Shrine Board or encroach upon its jurisdiction in any manner whatsoever.

ii) Since the very basis of dispute in the present public interest litigation was with regard to arbitrarily charging of tax/fee/commission by the Municipal Committee, Katra outside its municipal limits in absence of demarcation of its outer limits, the State Government is directed to issue fresh Notification in terms of Section 4(2) of the Municipal Act, 2000 defining the outer limits of Municipal Committee, Katra within a period of eight weeks from today. After the issuance of such Notification, Municipal Committee, Katra is directed to strictly carry out its functions within its territorial limits as per the rules and regulations laid down by the Housing and Urban Development Department.

iii) It is very strange that the Executive Officer, Municipal Committee, Katra in Annexure "F" to the petition (WPPIL No. 14/2013) has informed that during the year 2010-11 the amount collected by the Municipality on account of tax/commission from the yatries/pilgrims for availing the service of Mule, Mazdoors, Palkies etc., was to the tune of Rs. 7.86 crore when the same was on contract basis, but during the year 2011-12 the amount collected was only to the tune of Rs. 5.67 crore when the same was collected departmentally, when certainly the influx of pilgrims during the year 2011-12 must have been on higher side as compared to the year 2010-11. Therefore, we find force in the argument of learned counsel for petitioners that some part of the collection made in the shape of tax/commission is being swindled by some officers of the Municipal Committee, Katra. These allegations further find force when this Court vide order dated 09.07.2014 directed to place on record the action taken against one Ravi Kumar, who was functioning as Executive Officer, Municipal Committee, Katra against whom two FIRs have been registered under the various offences including the offence under Section 5 of the J&K Prevention of Corruption Act. We, therefore, direct the concerned agencies in their domain areas to frame a transparent policy by digitizing the whole process of collection of tax/fee/ commission from the yatries/pilgrims for availing the services of Mule, Mazdoors, Palkies etc. strictly within a period of eight weeks from today so that the amount collected is properly utilized for the purposes as defined in the J&K Shri Mata Vaishno Devi Shrine Act, 1988 or the Municipal Act, as the case may be.

iv) For the purposes of transparency and smooth functioning as also in view of the allegations as alleged in OWP No. 728/2005 so as to curb the menace of corruption, we direct the concerned agencies in their domain areas to evolve complete digitization mechanism for transaction purposes within the same period as also for remitting the remuneration/charges as also the amount in the shape of welfare fund, directly into the bank accounts of members of the petitioner-Union in OWP No. 728/2005 on the pattern of the employees of State Government, and also for making day-to-day record of Welfare Fund which is meant for the members of petitioner-Union.

15. Disposed of in the above terms along with connected miscellaneous petitions.