S S SAHAI Vs. BHAGALPUR MUNICIPALITY

JUDGEMENT

(1.) The plaintiffs have brought this suit for a declaration that the resolutions of the Bhagalpur Municipality dated the 18-5-1955, 1-7-1955 and 14-7-1955, imposing a tax on trades and professions are ultra vires, illegal and void. The plaintiffs have also prayed for a permanent Injunction restraining the defendant, namely, the Bhagalpur Municipality, from realising the said tax. The plaintiffs allege that oh 4-1-1955, an emergent meeting of the Bhagalpur Municipal Board was held to consider letter No. 10332/LSG, dated the 16-11-1954, of the State Government. It was unanimously decided at that meeting that professional tax would not be levied. The resolution dated 4-1-1955, is to the following effect.

(2.) The contention of the plaintiff is that the resolutions dated the 18th of May 1955, 1st of July, 1955 and 14th of July, 1955, are 'ultra vires' and Illegal because there has been violation of rule 50 of the Model Rules of Business. It is also the case of the plaintiffs that the provisions of Bihar Act 32 of 1953, which amended the Bihar and Orissa Municipal Act, 1922, arid introduced Sections 150A to 150E, are unconstitutional since there is violation of the guarantee of freedom at trade and profession under Article 19 (1) (g) of the Constitution. The plaintiffs, therefore, contend that the resolutions of the Bhagalpur Municipality dated the 18th of May, 1955, 1st of July, 1955, and 14th of July, 1955, should be declared unconstitutional and void.

(3.) The suit has been contested by the Bhagalpur Municipality. The learned Government Advocate also appeared on behalf of the State of Bihar and supported the case of the defendant.