KASIM ROWTHER Vs. PAMPADY PANCHAYAT

JUDGEMENT

(1.) The petitioner challenges the right of the Pampadi Panchayat (1st respondent) to demand profession tax from him on the ground that the bye-laws in that behalf (bye-law Nos. 10 to 23) have not been properly framed and should be considered as of no effect. The periods in respect of which the demands are impugned in this petition are the first and second half years of 1955-56 and the first half year of 1956-57.

(2.) The bye-laws were notified in the Travan-core-Cochin Government Gazette dated the 5th January 1954. The opening words of the notification are:

(3.) Section 56 of the Travancore-Cochin Panchayats Act, 1950, provides-