MUNICIPAL COUNCIL NAGERCOIL Vs. PIONEER MOTORS LTD

JUDGEMENT

(1.) The appellant in all these cases is the Municipal Council, Nagercoil, represented by its Commissioner and the only question that arises for determination is whether the conclusion of the court below that the Council was not entitled to collect profession tax in pursuance of Ext. XX on the ground that the proceedings that led up to that notification were not in conformity with the requirements of S.78 of the Travancore District Municipalities Act, 1116, is sustainable or not. If it is not sustainable the direction of the lower court that the amounts collected by way of profession tax during the three years immediately prior to the suits should be returned with interest to the assessees concerned will also have to be vacated.

(2.) S.77 of the Travancore District Municipalities Act, 1116, allows Municipal Councils to levy a procession tax and S.78 and 79 detail the procedure that should be followed. S.78 (omitting the last two provisos which are not material) provides:

(3.) Ext. LVI (24.1.1119) is the resolution of the Municipal Council embodying its determination to levy a profession tax and specifying the rates at which the tax should be levied. It reads: