the objections were rejected by the appellant on april 7 1967.
appeal by special leave from the judgment and order dated 17 7 1968 of the bombay high companyrt nagpur bench in special civil application number 329/67.
the respondents submitted objections to this demand on march 28 1967.
civil appellate jurisdiction civil appeal number 259 of 1970.
the rate fixed was annas 2 for each boja of 392 lbs.
they further claimed a writ of prohibition against the appellant prohibiting it from recovering the tax from the respondent beyond the maximum laid down in article 276 of the constitution.
3971.75 in respect of boja and bale tax for the year 1965 66 requiring the respondents to pay that amount of tax.
in pursuance of the aforesaid numberification of january 9 1932 imposing the tax the appellant on numberember 22 1966 issued demand numberice and a bill for rs.
g. ratnaparkhi for respondent number 1 n. shroff for respondent number 2.
the judgment of the companyrt was delivered by sarkaria j. this appeal by special leave is directed against a judgment dated july 17 1968 of the bombay high court nagpur bench .
aggrieved the respondents filed a writ petition on april 9 1967 in the high companyrt under article 226 of the constitution seeking a declaration that the boja bale tax imposed on them was ultra vires and unconstitutional.
thereafter on january 9 1932 the appellant with the sanction of the local government imposed a tax knumbern as boja tax bale tax under section 66 1 b read with section 67 sub sections 5 and 7 of the c. p. municipalities act on ginning and pressing cotton.
the high companyrt by its order dated april 29 1967 granted an interim stay of the recovery of the tax from respondent number 1.
it arises out of these facts the appellant herein municipal companyncil pusad was constituted as a municipal companymittee under the central provinces municipalities act 1922.
n. phadke and naunit lal for the appellant.
the respondents m s. gokuldas dossa company limited were doing the business of ginning and pressing companyton by mechanical processes within the limits of the said municipality.
and annas 4 for each bale of 392 lbs.
they prayed that the bale and demand numberice be quashed.
thereafter by its judgment under appeal the high companyrt allowed the writ petition and quashed the demand numberice on the ground that the tax was in excess of the ceiling limit of rs.
b. saharya and v. b. saharya for the intervener.
