TRICHY DISTILLERIES AND CHEMICALS LIMITED 109 NUNGAMBAKKAM HIGH ROAD MADRAS 600 034 Vs. REVENUE OFFICER CORPORATION OF MADRAS RIBBON BUILDINGS MADRAS 600 003

JUDGEMENT

(1.) THE Writ appeals are directed against the judgment of Sathiadev, J. , in W. P. Nos. 3371 of 1978 and 3276 of 1979.

(2.) SINCE the points taken are identical in both the appeals, we shall deal with the facts in W. A. No. 171 of 1982 which arises out of the order in W. P. No. 3371 of 1978.

(3.) THOSE contentions were repelled by the learned judge. He held that the amendment to Sec. 110 of the City Municipal Corporation Act had taken place as early as in 1936 raising the tax to a maximum of Rs. 1,000 that, therefore, the mere implementation of the same after the constitution would not matter and that such a law would be saved by Art. 277. Thus, he dismissed the writ petitions. Hence the present appeals.