(1.) THIS case comes before us because it raises the question of validity of Section 90 of the Central Provinces and Berar Local Government Act, 1948, and the division Bench seized of the case was of opinion that, in view of the importance of the question, it should be heard by a Full Bench.
(2.) BEFORE proceeding to the points arising in the case, we may briefly state the facts of the case. By a resolution dated 10 June, 1957 passed in a special meeting convened for the purpose, the Janapada Sabha, Sihora, decided to impose on persons engaged in the business of manufacture of bidis within the Janapada area an annual tax. In due course, the resolution was forwarded to the State government. In exercise of the powers under Sub-section (2) of Section 90 of the central Provinces and Berar Local Government Act, 1948 (hereinafter called the act), the State Government, by a Gazette Notification No. 6165-8889-R dated 4 november 1960, sanctioned, with effect from 1 April 1961, the imposition of the tax at the following rates: (1) Bidi-makers or persons otherwise engaged in the process--Rs. 3/-per year. (2) Bidi contractors. . . Rs. 25/- per year. (3) Owners of Bidi manufacturing factory of firm. Rs. 200/- per year. The Janapada Sabha subsequently confirmed the imposition by a resolution dated 15 February, 1961 passed in a general meeting. Even before that, by a notice dated 15 December 1960, the petitioner was required to pay the tax for the year 1961-62. He has moved this Court for a writ of certiorari to quash the resolution dated 10 June 1957, and the Notification dated 4 November 1960. He has also prayed for a writ of mandamus directing the Janapada Sabha to forbear from giving effect to the aforesaid Notification and the notice dated 15 December, 1960. He has called in question the imposition of the tax under Section 90 of the Act mainly on the ground that by enacting that section, the Legislature abdicated its essential legislative function.
(3.) SECTION 90 of the Act reads:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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