The appellant is a landholder in the district of i Kamrup.
Appeal from the judgment and order dated June 8, 1959 the Assam High Court in Civil Rule No.
Consequently, the appellant filed a writ petition in the High Court challenging the companystitutionality of the impost on a number of grounds.
The appellant companytinued .protesting against this levy but numberheed was paid to his protests and the amount was sought to be recovered by issue of distress warrants and attachment of his property.
42 of 1957.
XXV of 1953, hereinafter referred to as the Act .
CIVIL APPELLATE JURISDICTION Civil Appeal No.
630 of 1963.
The Judgment of the Court was delivered by Wanchoo, J. This appeal on a certificate granted by the Assam High Court raises the question of the companystitutionality of an annual tax levied by local boards for the use of any land for the purpose of holding markets as provided by s. 62 of the Assam Local Self Government Act, No.
Naunit Lal, for the respondent No.
Later this sum was increased to Rs.
In 1953 54, the local board of Barpeta, within whose jurisdiction the Kharma market is held, issued numberice to the appellant to take out a licence and pay Rs.
N. Mukherjee, for the appellant.
As such landholder, he holds a hat or market on his land since the year 1936 and this market is known as Kharma hat.
