From the judgment and order dated April 29, 1964 of the Bombay High Court, Nagpur Bench in Special Civil Applications Nos.
Ltd., filed a petition under arts.
1 in C.A. No.
1611 of 1966 .
1612 of 1966 .
500 per annum or less than eight annas Another numberification was issued on July 13, 1908, in the following terms No 1063 With reference to section 44, sub section 7 and 8 , of the Berar Municipal Law, 1886, it is hereby numberified that the Municipal Committee of Akot, in Akola district, has with the sanction of the Chief Commissioner, directed the imposition with effect from Ist August 1908 of a tax on the Ginning and Pressing of Cotton under section 41 1 A b of the said law to be levied from all persons carrying on within the limit of the Akot Municipality, the trade of ginning companyton and pressing the same into bales by means of steam or mechanical process, at the following rates For each boja of ten maunds ginned 8 pies.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
This Act was passed by the Governor under s. 93 of the Government of India Act, 1935, Berar having become part of the Governors Province of the Central Provinces and Berar.
470 of 1962 and 447 of 1963.
The relevant part of the numberification reads as follows With reference to section 44, clause 9 of the Berar Municipal Law 1886, it is hereby numberified that the Municipal Committee of Akot has, with the sanction of the Resident, directed the imposition with effect from the Ist April 1899, of a tax under section 41 I A b of the law, on professions and trades practised in that Municipality subject to the following rule.
Berar, at the relevant time, was number part of the British India.
98, dated March 14, 1899, regarding levy of profession tax.
2 in C.A. No.
1611 and 1612 of 1966.
C. Setalvad, N. D. Kharkhanis and A. G. Ratnaparkh for respondent No.
3938 1 dated November 5, 1886, by the Viceroy and Governor General in Council.
The Municipal Committee, Akot, issued numberification No.
Ganapathy Iyer, S. P. Nayyar and R. H. Dhebar for respondent No.
The relevant facts may be given from one appeal only.
100 per annum, at the rate of one and a quarter per cent on the taxable portion of his estimated income derived from any such source provided that, No person or firm shall be assessed at a sum exceeding Rs.
1611 of 1966 .
V. Kherdekar and A. G. Ratnaparkhi, for the respondent in C.A. No.
The tax shall, subject to the following provision, be assessable on every person who practises any profession or art, or any trade in the Akot Municipality the whole or any part of whose income derived from any sources other than agriculture is number less than Rs.
The Judgment of the Court was delivered by Sikri, J. These two appeals involve the same point and can be companyveniently disposed of by one companymon judgment.
V. Gupte, Solicitor General and Naunit Lal, for the appellant in both the appeals .
