COMMISSIONER QUILON MUNICIPALITY Vs. MALAYALAM PLANTATIONS LTD

JUDGEMENT

(1.) This is an appeal from the decision of Vaidialingam, J. in O. P. No. 1342 of 1962. The respondent in that petition, the Commissioner of the Quilon Municipality, is the appellant before us.

(2.) The Malayalam Plantations Limited, Quilon, was the petitioner in that petition. Its contention was that Ext. E issued by the appellant on 27-4-1962 was not warranted by law and should be quashed on that account. That contention was upheld in the judgment under appeal.

(3.) The main controversy is as to the liability of the Malayalam Plantations Limited for assessment to profession tax under R.18(2) of the Taxation and Finance Rules in Schedule 2 to the Travancore District Municipalities Act, 1116. That rule, omitting the proviso which has been struck down See 1961 KLJ 971, 1963 KLJ 1007 and the judgment of the Supreme Court in C. A. Nos. 415 to 419 of 1964 reads as follows: