KASTURIRANGA IYENGAR Vs. TOWN MUNICIPAL COUNCIL HASSAN

JUDGEMENT

(1.) A Division Bench of this Court (consisting of on" of us) has referred to Full Bench the following two questions of law:

(2.) The ground on which the second of the aforesaid two questions, was referred, is that the Divn Bench before which the petition came up for hearing, was inclined to doubt the correctness of the decision of the single Judge in WP.3163 of 1970 and that of the Divn Bench in WA.69 of 1974 affirming the decision of the single judge. We shall first take up the first of the aforesaid two questions. We may now look at the relevant provisions of the Karnataka Municipalities Act, 1964 (hereinafter referred to as the Muncipalities Act). Sec. 94 of the Municipalities Act sets out several taxes which the Municipal Council can impose with the sanction of the Government. Sec.95 of the Municipalities Act sets out the procedure preliminary to imposing such taxes. Before imposing a tax the Municipal Council is required to pass a resolution at its general meeting selecting one or other of the taxes specified in S.94 of the Municipalities Act and specifying so far as may be applicable-

(3.) The relevant parts of S.97 of the Municipalities Act, read: