Mudholkar, J. - (1.) This judgment will also govern Civil Appeal No. 679 of 1964 since common questions of law arise in both the appeals. For illustrating the points which arise for consideration in these appeals we will set out briefly the facts pertaining to C. A. 600 of 1964.
(2.) The appellant (hereinafter referred to as the Company) is a private limited company having its registered office at Calcutta and a branch office at Dhamangaon which was formerly in the Province of Central Provinces and Berar but is now in the State of Maharashtra. The company owns a ginning factory at Dhamangaon. The Notified Area Committee of that place imposed, under S. 66(1) (b) of the Central Provinces Municipalities Act, 1922 (hereinafter referred to as the Act) as applied to Berar a tax at the rate of one anna per Boja of ginned cotton and one anna per bale of pressed cotton as from December 22, 1936, on which date a notification sanctioning the imposition under S. 241(1) of the Act was published in the official Gazette by order of the Government of the Province. The Notification in question runs as follows:- "No. 7911-3242-M-VIII.- In exercise of the powers conferred by clause (a) of Sub-section (1) of section 241 of the Central Provinces Municipalities Act, 1922 (C. P. Act II of 1922) as applied to Berar, the Local Government is pleased to confirm the following rule made by the Notified Area Committee, Dhamangaon, in the Amravati district, under clause (b) of sub-s. (1) of section 66 of the said Act, for imposing a tax on persons carrying on the trade of ginning and pressing cotton by means of steam or mechanical process within its limits:- RULE The committee shall levy from all persons carrying on within its limits the trade of ginning or pressing cotton into bales by means of steam or mechanical process a tax at the following rates from the date of the publication of this notification in the Central Provinces Gazette:- (a) For each bojha of 392 lbs. ginned- 1 anna. (b) For each bale of 392 lbs. pressed- 1 anna. By order of the Government, (Ministry of Local Self-Government). Sd/- R. N. Banerjee, Secretary to Government, Central Provinces."
(3.) The Notified Area Committee of Dhamangaon decided to raise the rate from 1 anna per bojha and 1 anna per bale to four annas per bojha and four annas per bale. Soon after this decision it caused the following notification to be published in the official Gazette on April 10, 1941. The Notification runs thus:- "The following amendment to the rule for imposition of the tax by the Municipal Committee, Dhamangaon, in the Amraoti district, under Cl. (b) of sub-section (1) of section 66 of the Central Provinces Municipalities Act, 1922 (II of 1922), as applied to Berar, on persons carrying on the trade of ginning and pressing cotton by means of steam or mechanical process within its limits, published in the Central Provinces and Berar Gazette Notification No. 7911-3242-M/VIII dated the 22nd December, 1936, is published for the information of the public, the same having been previously published as required by sub-section (3) of section 68 of that Act, and in exercise of the powers conferred by sub-section (7) of section 68 of that Act, the municipal committee directs that the said amendments shall come into operation on the 1st August, 1941:- AMENDMENT For the figure and the word '1 anna' occurring in clauses (a) and (b) of the rule, the figure and word '4 annas' shall be substituted. Sd/- B. S. Mundhada, President, Municipal Committee. No. 2418-M-XIII." ;