(1.) THE case of the Petitioner company in this writ petition is as follows. The Petitioner company owns several tea gardens within the State of century. In fact it is the first private tea ccassem in this State and in 1859 it had under cultivation nearly 4,000 acres of land. They obtained from the Government about 100 acres of land which was covered by dense forest on the south bank of Dikhow river at Nazira in 1839 for the purpose of establishing its headquarters in Assam. The company has been gradually developing this area by spending huge sums of money year after year and the area has been provided with all kinds of modern amenities such as roads, electric supply, water supply, sewerage and conservancy etc. This area (hereinafter called the Headquarters area) is now one of the most modern towns in the State or even outside. The service facilities and amenities provided in this area by the Petitioner are of far superior standard to those obtained in the adjoining small town areas. After the establishment of its headquarters the Petitioner company voluntarily assisted in providing educational facilities to the boys and girls of the locality. Recurring financial grants are made for scholarships to deserving students. In the year 1909 the Town Committee of Nazira was established and formed into a Union, and the limits of the Union were defined in the relevant notification. The Assam Municipal Act 1923 (hereinafter called the Act of 1923) came into force on the 1st of March 1924. Thereafter the Government of Assam in exercise of the powers conferred by Sections 329 and 330 of the Act of 1923 extended the various provisions of the said Act from time to time by notifications In the official gazette to the Nazira Town Committee.
(2.) THE Chairman of the Town Committee wrote to the General Manager on 6 -11 -64 seeking his co -operation to include the headquarters area within the boundaries of Nazira Town Committee. Thereafter the Company came before this Court to challenge the said inclusion. At this stage it will be convenient to refer to the relevant sections of the Assam Municipal Act of 1923 and the Assam Municipal Act of 1956 (hereinafter called the Act of 1923 and the Act of 1956 respectively). Section 328 of the Act of 1923 ran as follows:
(3.) SECTION 330(1) (d) and (3) ran as follows: