(1.) THE fate of this civil second appeal is sealed as in a detailed judgment Municipal Council Kota v. Leghu Udyog Floor Mills Association Kota in S. B. Civil second Appeal No 6 of 1978 decided by me earlier in which I have taken the view that bye laws provided for charging of licence fee on the basis of horse power of the particular engine or machines functioning cannot be treated as valid, in view of the series of the judgment of the Rajasthan High Court and Hon'ble Supreme Court. This judgment was given on January 16, 1986 and still holds the field. Mr. Kejriwal argued that inspite of the above judgment the levy in his case is valid because it was done much earlier coming into force of Rajasthan Municipal Act. THEse bye laws on which Mr. Kejriwal relies were made in 1946 by the Municipal Board Sikar and now they are to be treated as the bye laws under the Rajasthan Municipalities Act on account of the saving clause which permits such bye laws to remain in force.
(2.) HOWEVER, for the reasons mentioned in the judgment of Municipal Council Kota Vs. Laghu Udyog Floor Mills decided on January 16, 1986 in S. B. C. Second Appeal. No. 6 of 1978 I hold the bye laws of the Sikar Municipal Board framed earlier which has now been continued under the new law of the Rajasthan Municipalities Act cannot have any impunity of valid by if they are otherwise invalid as held in the above case.