ORISSA CERAMIC INDUSTRIES Vs. EXECUTIVE OFFICER JHARSUGUDA MUNICIPALITY

JUDGEMENT

(1.) IN these 2 applications under Article 226 the constitutional validity of Clause (kk) of Sub-section (1) of Section 131 of the Orissa Municipal Act, 1950, as amended by the Orissa Municipal (Amendment) Act, 1954, is under challenge. Hence they were both heard together and will be disposed of in one judgment.

(2.) SUB-SECTION (1) of Section 131 of the Orissa Municipal Act confers power on the municipalities in Orissa, to levy various kinds of taxes and fees after obtaining the sanction of the State Government. By the amending Act of 1954 a new Clause (kk)was inserted in that Section as follows :

(3.) MR. Das for the petitioners urged that the said Clause (kk) of Sub-section (1) of section 131 is unconstitutional on the following two grounds :