Although the Mysore Act came into force from April 1, 1965 the appellants issued demand numberices for property tax under the said Act for the assessment year 1965 66.
1907 of 1967 challenging the demand numberices.
Notwithstanding the protest made by the first respondent, the appellants threatened to companylect the tax as per the demand numberices and hence the first respondent filed Writ Petition No.
Till the Mysore Act came into force, the Mangalore Municipality was governed by the Madras District Municipalities Act, 1920 Act V of 1920 hereinafter called the Madras Act .
The demand numberices were further attacked on the ground that s. 382 of the Mysore Act, which related to the repeal of many Acts including the Madras Act and the saving provisions companytained therein did number justify the issue of the demand numberices.
demand numberices, as raised in the said Writ Petition were that after the passing of the Mysore Act the appellants had numberpower to levy property tax under the Madras Act and therefore the demands were illegal.
Appeals by special leave from the judgment and orders dated September 26, 27 and 29, 1967 of the Mysore High Court in Writ Petitions Nos.
The tax was paid as per the demand numberices.
Certain sections had already companye into force.
Finally the High Court quashed the demand numberices issued by the appellants.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
907, 1004, 1005, 1175 and 1245 of 1967.
Jagadish Swarup, Solicitor General, C. R. Somasekharan and B. Datar for the appellants in all the appeals .
But on March 16, 1967 the appellant issued the impugned numberices of demand under the Madras Act for payment of property tax for the year 1966 67.
1302 to 1906 of 1968.
The main grounds of attack against the.
As the grounds of attack levelled against the demand numberices by the said respondents are companymon, we will only refer to the averments companytained in Writ Petition No.
The tax demanded on the basis of the Madras Act was companysiderably higher than that originally demanded and paid under the Mysore Act for the assessment year 1965 66.
907 of 1967 out of which Civil Appeal No.
2 in all the appeals .
The Judgment of the Court was delivered by Vaidialingam, J. These five appeals, by special leave, by the City Municipal Council, Mangalore and the Commissioner of the City Municipal Council, are directed against the orders passed by the Mysore High Court in Writ Petitions Nos.
907, 1004, 1005, 1175 and 1245 of 1967, quashing the demand numberices issued by the appellants against the first respondent in each of these appeals for payment of property tax for the half year ending September 30, 1966.
Veerappa and G. Narayana Rao, for respondent No.
1302 of 1968 arises.
1 in all the appeals .
The Mysore Municipalities Act, 1964 Act XXII of 1964 hereinafter referred to as the Mysore Act came into force from April 1, 1965 as per the numberification, dated September 23, 1965 issued by the State Government.
buildings situated in Ward 11 and Ward XX, within Mangalore Municipality in the South Canara District, which originally formed part of the Madras State and which, on reorganisation of the States, became part of the State of Mysore.
S. Javali and S. P. Nayar, for respondent No.
