Sinha, J. - (1.) The Petitioner No. 1 in this case is the Howrah Nagarik Samity. It is stated to be an association of rate-payers of the Howrah Municipality. It is not, however, a registered society. Petitioners Nos. 2 to 33 are members thereof and have their respective holdings situated in Ward No. 9 in the said Municipality. The Howrah Municipality has recently increased the valuation of holdings for the purpose of the imposition of rates. This has affected the petitioners Nos. 2 to 33, the valuation of whose holdings have been increased by about 300 to 400 per cent, causing a proportionate increase in the rates. The Calcutta Municipal Act 1923 (Bengal Act III of 1923) was passed by the Bengal Legislature after obtaining previous sanction of the Governor-General as required by Section 80A of the Government of India Act 1919. Section 540 of the said Act is as follows : "The Local Government may, by notification published in the Calcutta Gazette and in such other manner as they may determine, declare, their intention to extend to the Municipality of Howrah or to any other municipality in the neighbourhood of Calcutta, or to any part thereof, subject to the modifications and restrictions (if any) specified in such notification, all or any portions of this Act which do not already apply thereto
(2.) When such a notification is published. Section 541 enables the Commissioners of the Municipality of Howrah, or the municipality concerned, or any inhabitants or rate-payers thereof, if they object to the declaration contained therein, to submit their objection to the Local Government, and such objections are to be considered by the Local Government.
(3.) In exercise of the powers conferred upon it under sections 540 and 541 of the Calcutta Municipal Act, 1923, the Provincial Government by a Notification numbered 260M dated 18th January, 1932, published in the Calcutta Gazette, extended the operation of the Calcutta Municipal Act 1923, to the Municipality of Howrah with modification and restrictions as appearing therein. The said Notification inter alia stated as follows : "Howrah- No. 260M,-18th January, 1932--In exercise of the power conferred by sub-section (2) of section 541 of the Calcutta Municipal Act, 1923 (Bengal Act III of 1923), the Government of Bengal (Ministry of Local Self-Government) are pleased to extend to the municipality of Howrah the following provisions of the Calcutta Municipal Act, 1923, subject to the modifications and restrictions specified therein, which are shown in antique type.;