Ayyangar, J. - (1.) This petition under Art. 32 has been filed impugning the validity of two notices of demand served on the petitioners requiring them to pay what has been compendiously described as "coal tax" by the respondent, which is a Local Board constituted under the Central Provinces and Berar Local Government Act, 1948 (C. P. and Berar Act XXXVIII of 1948). The ground of challenge is that there was no legislative power for the levy of the tax and that consequently the fundamental rights of the petitioners under Art. 19(1)(f) and (g) are being violated.
(2.) It may be stated at the outset that the tax now impugned has been imposed by the local authority from March 12, 1935 and that the first occasion when its validity was attacked was in only 1957, though if the petitioners are right in their submission their acquiescence might not itself be a ground for denying them relief. Before however we set out the points urged by the learned Attorney-General in support of the petition, it would be convenient if we narrate briefly the history of the levy of this tax.
(3.) Section 51 of the Central Provinces Local Self-Government Act, 1920 (C. P. Act IV of 1920), which will be referred to hereafter as the Act, ran: "51(1). Subject to the provision of any law or enactment for the time being in force, a district council may, by a resolution passed by a majority of not less than two-thirds of the members present at a special meeting convened for the purpose, impose any tax, toll or rate other than those specified in Ss. 24, 48, 49 and 50. 2. The first imposition of any tax, toll or rate under sub-sec. (1) shall be subject to the previous sanction of the local Government.";