Decided on May 07,1976

Amin Jute Mills Ltd. Appellant
Government Of Bangladesh Respondents


D.C.BHATTACHARYA J. - (1.) These four appeals by special leave are at the instance of four Limited Companies operating certain factories in connection with their jute manufacturing business at Sholashahar within P.S. Panchalaish, District Chittagong and directed against a judgment of a Bench of Dacca High Court rejecting the petitions flied by the said Companies under Article 98 of the then Constitution of Pakistan by which certain notices issued by Respondent No. 2, the Assessing Officer, asking the said Companies to furnish returns in respect of their holdings for the purpose of imposition of tax under the East Pakistan Urban Immovable Property Tax Act, 1957 (East Pakistan Act XI of 1957) were challenged.
(2.) The notices asking for returns under the said Act were preceded by the Notification dated 30th January, 1958 issued by the Government of East Pakistan under sub-section (2) of section 1 of the Act, extending the Act, among other areas, to Paschim Sholashahar where the factories and properties of the appellants lie. The legality of this Notification was, however, challenged by two of the present appellants, namely, M/s Amin Jute Mills and M/s. Chittagong Jute Manufacturing Co. Ltd. before the Dacca High Court under Article 98 of the then Constitution of Pakistan on the ground that the Governor of East Pakistan was not competent to issue the Notification under the said section inasmuch as the Act omitted to specify the authority that could issue such a Notification.
(3.) The provisions of section 1 of the Act relating to its extent and commencement, as originally enacted, were to the following effect: "1.(1) .. (2) It shall, in the first instance, extend to such areas as have been constituted municipalities under the provisions of the Bengal Municipal Act, 1932 of the Assam Municipal Act, 1932 and such other areas in East Pakistan as may be notified in the Official Gazette and shall be deemed to have come in these areas from the first day of April, 1957. (3) The Provincial Government may by notification in the Official Gazette, extend this Act to such other areas in East Pakistan as may hereafter be constituted municipalities under the provisions of any of the said Acts with effect from such dates as may be specified in such notification, whereupon this Act shall apply to such areas from these dates." ;

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