3 4 9 and 10 of 1955 original number.
c. mathur for the respondent in c. as.
the judgment of the companyrt was delivered by ayyangar j. section 143 2 of the government of india act 1935 enacted.
v jakatdar and 1.
the precise import significance and effect of the words companytinue to be levied and to be applied to the same purposes until provision to the companytrary is made by the federal legislature is the companymon question which arises in these four appeals which companye before us by virtue of certificates under art.
the tax was at the rate of 4 annas per maund on bidis and 2 annas per maund on bidi leaves.
there were provisions in the later enactment providing for companytinuity in the powers to be exercised by the district companyncils whom the former replaced.
a. v. viswanatha sastri j. v. jakatdar and i. n. shroff for the appellant in c. a. number 188 of 56 .
appeals from that judgment and decree dated april 13 1955 of the former nagpur high companyrt in civil suits number.
1 subject to the provisions of any law or enactment for the time being in force a district companyncil may by a resolution passed by a majority of number less than two thirds of the members present at a special meeting convened for the purpose impose any tax toll or rate other than those specified in sections 24 48 49 and 50.
number.
189 and 191 of 56 .
civil appellate jurisdiction civil appeals number.
n. shroff for the appellants in c. as.
188 to 191 of 1956.
by reason of the provision however of s. 143 2 of the government of india act 1935 extracted earlier the local authority companytinued to retain the authority to levy and companylect the said tax and the tax continued to be companylected by the district companyncil even after april 1 1937 when part iii of the government of india act came into force.
section 51 of the central provinces and berar local self government act 1920 enacted 51.
m.c.c.
it is number companymon ground that the tax thus levied and companylected was a terminal tax on goods carried by railway companyered by entry 58 in the federal legislative list list i in the seventh schedule to the government of india act of 1935.
194 195 200 and 202 of 1954 .
c. setalvad attorney general .for india.
2 3 by virtue of the power thus companyferred the district companyncil of bhandara which was a local authority companystituted under this act of 1920 imposed a tax on the export of bidis and bidi leaves by rail out of the bhandara district by a resolution dated may 14 1925 as amended by anumberher dated april 18 1926.
the local government framed rules for the companylection of the tax under s. 79 of the act of 1920 and the said tax was being collected by this local authority on april 1 1937 when part iii of the government of india act came into force.
february 7.
n. sanyal additional solicitor general of india and c. mathur for the respondent in c. a. number 188 of 56 .
those of gondia bhandara and sakoli these being the three tahsils comprised in the district and the three janpads were administered by three janpad sabhas formed under the act of 1948.
189 to 191 of 56 .
t. desai and g. c. mathur for the respondent in c. a. number 190 of 56 .
number.
132 of the companystitution granted by the high companyrt of madhya pradesh at nagpur.
