Consequent upon the amendment of the rules the appellants in the two appeals and the proprietors of the ginning factory in Dhamangaon have been paying these taxes at the new rate of 4 annas per bojha and 4 annas per bale.
6 1 of the said Act, for imposing a tax on persons carrying on the trade of ginning and pressing companyton by means of steam or mechanical process within its limits Rule The companymittee shall levy from all persons carrying on within its limits the trade of ginning or pressing companyton into bales by means of steam or mechanical process a tax at the following rates from the date of the publication of this numberifiCation in the Central Provinces Gazette For each bojha of 392 lbs.
241 of the Central Provinces Municipalities Act, 1922 C.P. Act 11 of 1922 as applied to Berar, the Local Government is pleased to companyfirm the following rule made by the Notified Area Committee, Dhamangaon, in the Amravati district, under clause b of sub s. 1 of sec.
Appeals from the judgment and decree dated February 20, 1962 of the Bombay High Court Nagpur Bench at Nagpur in Appeals Nos.
2418 M XIII Certain rules were framed by the Government for the assess ment and companylection of tax which were also published on Dec. 22, 1936.
196 and 195 of 1956 from original decree.
G. Patwardhan, S. Murthy and B. P. Maheshwari, for the appellant in C.A. No.
600/64 .
Dhamangaon, which by then had replaced the Notified Area Committee proposed to raise the tax from four annas to one rupee per bojha and per bale but eventually dropped the proposal.
The appellant hereinafter referred to as the Company is a private limited companypany having its registered office at Calcutta and a branch office at Dhamangaon which was formerly in the Province ,of Central Provinces Berar but is number in the State of Maharashtra.
The companypany owns a ginning factory at Dhamangaon.
389 of 1954 decided by the High Court on April 12.
66 of the Central Provinces Municipalities Act, 1922 11 of 1922 as ap plied to Berar, on persons carrying on the trade of ginning and pressing companyton by means of steam or mechanical process within its limits, published in the Central Provinces and Berar Gazette Notification No.
679/64 .
68 of that Act, and in exercise of the powers companyferred by sub sec.
These rules were, however, amended by the Local Government and the amended rules were published in the Gazette on July 30, 1941.
For each bale of 392 lbs.
The Judgment of Subba Rao, Mudholkar and Ramaswami, JJ.
600 and 679 of 1964.
68 of that Act, the municipal companymittee directs that the said amendments shall companye into operation on the 1st August, 1941 Amendment For the figure and the word anna occurring in clauses a and b of the rule, the figure and word 4 annas shall be substituted.
7 of sec.
N. Kherdekar and A. G. Ratnaparkhi, for the appellant in, A. No.
was delivered by Dayal, J. Mudholkar, J. This judgment will also govern Civil Appeal No.
b of sub sec.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
600/64 .
The Notification runs thus The following amendment to the rule for imposition of the tax by the o Municipal Committee, Dhamangaon, in the Amraoti district, under cl.
ginned 1 anna.
7911 3242 M VII In exercise of the powers companyferred by clause a of sub sec.
679 of 1964 since companymon questions of law arise in both the appeals.
The legality of the enhancement was questioned by the appellant through Miscellaneous Petition No.
It may be mentioned that in Dec. 1951 the Municipal Com mittee.
V. Viswanatha Sastri and M. S. Gupta, for the respondent in C.A. No.
The Notification in question runs as follows No.
The Notified Area Committee of that place imposed, under s. 66 1 b of the Central Provinces Municipalities Act, 1922 hereinafter referred to as the Act as applied to Berar, a tax at the rate of one anna per bojha of ginned companyton and one anna per bale of pressed companyton as from Dec. 22, 1936 on which date a numberification sanctioning the imposition under s. 241 1 of the Act was published in the official Gazette by order of the Government of the Province.
pressed 1 anna.
679/64 .
The Notified Area Committee of Dhamangaon decided to raise the rate from 1 anna per bojha and 1 anna per bale to four annas per bojha and four annas per bale.
was delivered by Mudholkar J. The dissenting Opinion of Raghubar Dayal and Bachawat, JJ.
1 of sec.
Sd B. S. Mundhada, President, Municipal Committee No.
By order of the Government, Ministry of Local Self Government , Sd R. N. Bannerjee, Secretary to Government, Central Provinces.
The appellant prayed, by that petition, for the issue of a writ prohibiting the Committee from companylecting taxes tinder the numberification of 1941.
V. Viswanatha Sastri and M. S. Gupta for U. P. Singh, for the respondent in C.A. No.
For illustrating the points which arise for companysideration in ,these appeals we will set out briefly the facts pertaining to C.A. 600 of 1964.
1 of sec.
Soon after this decision it caused the following numberification to be published in the official Gazette on April 10, 1941.
It is these latter rules which are number in force.
7911 3242 M Vlll, dated the 22nd Dec. 1936, is published for the information of the public, the same having been previously published as required by subsection 3 of sec.
