DAULAT RAM Vs. MUNICIPAL COMMITTEE TANKANWALI

JUDGEMENT

(1.) THIS is a plaintiffs' second appeal and is directed against the judgment and decree of the learned Senior Subordinate judge, Ferozepore, allowing the defendant's appeal and after reversing the decree of the Court of first instance dismissing the plaintiffs' suit.

(2.) ABOUT 90 plaintiffs instituted the suit out of which this appeal has arisen against the Municipal Committee, Tankarrwalli, Ferozepur, challenging the notification No. 71-C/45/11687 dated 3-3-1945 imposing profession tax at the rate of Rs. 25/- per annum on plaintiffs Nos. 1 to 54 and at the rate of Rs. 15/- per annum on plaintiffs Nos. 55 to 90 (Exhibit as P-9 ). This notification was described to be illegal, void, 'ultra vires' and oppressive and against Article 14 of the Constitution of India. The learned Subordinate Judge by his judgment dated 27-5-1958 held that the notification offended Article 14 of the Constitution and on this conclusion struck it down as unconstitutional.

(3.) ON appeal, the learned Senior Subordinate Judge disagreed with this conclusion and allowing the appeal dismissed the plaintiffs' suit. The short question in this appeal, therefore, is whether the profession tax imposed by this notification is violative of Article 14 of the Constitution.