The modified version ran as follows Assessment of taxes When the Patna Administration Act, 1915, B 0 Act I of 1915 , is first extended to any place, the first tax on holdings, latrines or water may be levied from the beginning of the quarter next to that in which the assessment of the tax has been companypleted in the area to which the Act is extended.
Nothing further happened, till 1951.
This was accomplished by a numberification of that date.
The Bengal Municipal Act of 1884 was numberlonger one of the existing laws in the State of Bihar on that date.
Then on 18th April, 1951, the Governor added Patna Village to the Patna Administration area.
Appeal under article 132 1 of the Constitution of India from the Judgment and Order dated the 22nd day of December, 1952, of the High Court of Judicature at Patna in Miscellaneous Judicial Case No.
The selected sections of the Bengal Act of 1884 which the Local Government had picked out and applied to Patna Ad ministration were also repealed on 25th April, 1931, and in their place was substituted another set of sections picked out by the Local Government from the Bihar and Orissa Act of 1922 and modified in places.
And finally, on 23rd April, 195 1, he added a modified, version of section 104 of the Bihar and Orissa Municipal Act of 1922 to the Municipal laws in these two companybined areas.
78 of 1952.
This was by Notification No.
This was done by Notification No.
There were, however, significant differences between this and the Act of 1922 for example, sections 4, 5, 6, 84 and 104 of the Act of 1922 were omitted altogether.
The numberifications were issued under sections 3 1 f and 5 of the Patna Administration Act of 1915 Bihar and Orissa Act I of 1915 .
The appellant and those he represents all live in that area and are the ones who impugn the validity of the taxes levied on them.
The Judgment of the Court was delivered by Bose J. The High Court of Patna granted the petitioner before it leave to appeal under article 132 1 of the Constitution on the ground that a substantial question of law relating to the interpretation of the Constitution was involved.
CiviL APPFLLATE JURISDIOTION Civil Appeal No.
Basant Chandra Ghose P. K. Chatterjee, with him for the appellant.
They were brought under Municipal companytrol on 18th April, 1951.
to municipal taxation.
It gave a sort of fresh Municipal Code to this area.
In its place, it introduced a new set of laws culled from the Bihar and Orissa Act of 1922 with such restrictions and modifications as it thought fit.
The High Court, purporting to apply In re The Delhi Laws Act, 1912 1 held that the impugned sections and the numberifications companyplained of are intra vires.
On 18th April, 1951, this area was brought within municipal limits and was subjected.
In the meanwhile, the Constitution of India came into force on 26th January, 1950.
M Al 201 51 406 L.S.G. dated 23rd April, 1951.
By reason of this the appellant and the others whom he represents were called upon to pay taxes for the period 1 st April, 195 1, to 31st March, 1952.
202 of 1953.
May 21.
He and the other members of his Association reside in an area which was originally outside the municipal limits of Patna and was number liable to municipal and companynate taxation.
Mahabir Prasad, Advocate General of Bihar, S. P. Varma, with him for respondent No.
4594 L. S. G. dated 25th April, 1931.
After the Constitution these powers were transferred to the Governor of Bihar.
It was repealed in full in 1922 and was replaced by the Bihar, and Orissa Municipal Act of 1922.
The appellant is the Secretary of the Rate Payers Association at Patna.
During this interval Patna was expanding and the area which we have called Patna Village, originally just a village area, began to be built upon It adjoined the Patna Administration area only a road separated the two.
MVP 45/50 3645 L.S.G. dated 11th April, 1951.
