DISTRICT COUNCIL Vs. KISORILAL LAXMINARAYAN AGARWAL

JUDGEMENT

(1.) IN the year 1937, the District Council, Bhandara, levied the following tax (I quote the notification dated the 15th July 1937): A tax at the rate of three pies per khandi, on all persons carrying on trade of husking, milling or grinding of grains etc. This tax purports to have been levied under Section 51, Central Provinces Local Self-Government Act, 1920.

(2.) UNDER Section 79(1)(XV) of the Act the Provincial Government is authorised to make rules as to the maximum tax which can be imposed under Section 51. No rules were framed in the present case so the tax was collected at the above figure down to 1948.

(3.) ACCORDING to the plaintiff, the second notification was issued because in the year 1941 the Professions Tax Limitation Act No. XX of 1941 made it illegal for the District Council to have a tax of this sort in excess of Rs. 50 on and from 1st April 1942 when the Act came into force. Accordingly, the plaintiff sues for the excess collected between 1st April 1942 and 17th June 1944. This excess comes to Rs. 518/14/.