(1.) The petitioner has filed this application under Article 226 of the Constitution of India for quashing Annexure '1', a resolution dated 22.6.1974 of the Notified Area Committee, Rajgrih, for realising as tax or fee a sum of Rs. 5 from each of the parties celebrating marriage in Kund Chhetra at Rajgrih on the ground that such parties make the area filthly and that has to be clearned by the Notified Area Committee. The petitioner claims that he once went to Rajgrih for the performance of the marriage of his relation with the daughter of one Kedarnath Upadhya and had to pay Rs. 10 as tax to respondent no. 3, Laxmi Narain Upadhya, an agent of the Notified Area Committee (respondent no. 1) of which the Sub-divisional Officer, Sadar at Biharsharif (respondent no. 2) is the Chairman. The receipts issued to him and the bride's party have been made Annexure
(2.) A counter-affidavit has been filed only on behalf of respondent no. 1 in which an attempt has been made to justify the imposition of tax or fee, by whatever name it may be called, on marriage under section 210 of the Bihar and Orissa Municipal Act, 1922 (hereinafter to be referred to as' the Act').
(3.) Section 82 of the Act deals with the power of the municipality to impose tax. It is not in dispute that Notified Area Committee also exercises or may exercise the same powers. Learned counsel for respondent no. 1, however, could not justify that the tax imposed by the resolution (Annexure 1) was a tax under section 82 of the Act. He, therefore, again fell back upon section 210 of the Act, which has been mentioned in the counter-affidavit, section 210 of the Act reads as follows :