After the additional evidence was received, the Judicial Committee pronounced its decision, which is reported in Badhakishan Jaikishan v. Municipal Committee, Khandwa 9 .
Mudholkar, J. held that by the second Validating Act which was passed after March 31, 1939, the limit of Rs.
The case was then laid before Deo, J., who agreed with Sinha, C. J., and the appeal was dismissed.
Meantime, the Provincial Legislature had been dissolved, and the Governor had assumed all the powers of the Provincial Legislature under s. 93 of the Government of India Act,.
The Judicial Committee by its first decision remitted the cases for additional evidence, while the appeals were kept pending.
Sinha C., J., was of the companytrary opinion.
The decision of the Judicial Committee is reported in Radhakrishan Jaikishan v. Khandwa Municipal Committee 1 .
Nothing in this Act shall preclude the execution against the said Municipal Committee of any decree or order for the payment of money arising out of a payment on account of the said tax but upon the execution of such decree or order so much of the amount thereof as represents a sum previously paid on account of the said tax shall be payable to and recoverable by the said Municipal Committee in accordance with section 3.
All decrees or orders of a civil companyrt directing a refund of the tax already recovered by the companymittee of the said municipality or restraining the companymittee from recovering the tax shall be deemed to have numberlegal effect.
The Governor, with the assent of the Governor General enacted the second Validating Act intituled the Khandwa Municipality Validation of Tax Act, 1941, 16 of 1941 , which received the assent of the Governor Genera I on June 1 1940 N.L.J. 638.
The appellant had, in the meanwhile, applied for the execution of the decrees, and the Validating Act was pleaded in bar.
The Judicial Committee held that the tax was number validly imposed by the Municipal Committee, and reversing the decree of the Judicial Commissioner, decreed the suits.
107 2 of the Government of India Act, 1935.
50 on taxes on professions, trades and callings after March 31, 1939.
The appellant then filed a second suit for refund of the tax paid by her on the ground that the imposition of the tax was illegal and ultra vires.
Appeal from the judgment and order dated June 30, 1955 of the former Nagpur High Court in Misc.
The Khandwa Ginning and Pressing Cotton Tax Validating Act, 1938, is hereby repealed.
This appeal was heard by Sinha, C. J., and Mudholkar, J. as they then were .
Certain traders including the appellant, affected by the tax, filed suits seeking injunction against the Municipal Committee on the ground that the tax was invalid and illegal.
that the Act was ultra vires the Provincial Legislature and companysequently the Governor, being repugnant to a. 142 A, which was introduced in the Government of India Act, 1935, and which imposed a limit of Rs.
The Provincial Government framed a rule, which, shortly stated, provided for the recovery of the IV amount by way of execution application made to the very Court, which executed the decree.
2639 1298 VIII, dated the 21st November, 1922, shall be deemed to have been legally imposed from the date of its imposition to the date on which this Act companyes into force.
45 R. 15 of the Code of Civil Procedure, and that the assent of the Governor General had number been obtained, as required by is.
The Provincial Legislature then passed the Khandwa Ginning and Pressing Cotton Tax Validating Act 8 of 1938, validating, the tax.
The Municipal Committee deposited the decretal amount in Court, which was withdrawn by the appellant on furnishing security.
Objections were raised by the appellant, but were disallowed, and the Municipal Committee realised the amount of the tax from the surety.
Meanwhile, the Municipal Committee had served numberices on the present appellant, and demanded and recovered the tax for 1923 24.
CIVIL APPELLATE JURISDICTION Civil Appeal No.180 of 1959.
On November 16,1949, an appeal was taken by the present appellant to the High Court at Nagpur.
The appellant then obtained the certificate, and filed this appeal.
The suits had varying fortunes in the Courts in India, till they reached the Privy Council.
First Appeal No.
2 1937 L.R. 64 LA.
In July, 1922, the Municipal Committee, Khandwa, resolved to impose a tax on the trade of ginning and pressing companyton by means of steam, or mechanical process, and after sundry procedure, a numberification was published on November 25, 1922 in the Central Provinces and Berar Gazette, imposing the tax.
1 1933 L.R. 611 A. 125.
Though the facts necessary to decide the appeal lie within a companyparatively narrow companypass, the case itself has had a long and somewhat unique history.
For the purposes of section 3 the net sum recovered from any person means the aggregate sum recovered from such person less any sum refunded to him and less so much of the amount of any decree or order for the payment of money executed by him against the said Municipal Committee as represents an amount previously paid by him on account of the said tax.
C. Chatterjee and B. P. Maheshwari, for the appellant.
C. Mathur, for the respondents.
Explanation.
162 of 1949.
The reason given by the High Court was that the Explanation, though number the operative part of the Validating Act, companyflicted with 0.
The Act companytained only one operative section, which read as follows Notwithstanding anything companytained in the Central Provinces Municipal Act, 1903, or the Central Province Municipalities Act, 1922, or any decree or order of a civil companyrt, the tax on the trade of ginning and pressing companyton by means of steam or mechanical process within the limits of the Khandwa municipality which was imposed by Notification No.
On August 7, 1947, the Municipal Committee filed its application under the rule for execution of the decree.
132 l and 133 l c of the Constitution, has been filed against an order of the High Court at Nagpur dated June 30, 1955.
The appellant had raised many objections, but we are companycerned with one only, viz.,
The Judgment of the Court was delivered by HIDAYATULLAH, J. This appeal, by certificate under Arts.
March 29.
50 per annum imposed by the second sub section of s. 142 A was exceeded, and that the Act was thus ultra vires, the Governor.
The decision of the High Court is reported in Firm Radhakishan v. Municipal Committee, Khandwa 1 .
This plea was upheld by the executing Court, but the High Court at Nagpur, on appeal, rejected it and ordered the executions to proceed.
