Bhagabati Prasad Banerjee, J - (1.) This is an appeal against the order and judgment of the learned Trial Judge, dated June 9, and 11, 1982 by which he had upheld the validity of the West Bengal Multi-storied Building Tax Act, 1979 (West Bengal Act No. XVII of 1979) (hereinafter referred to as the said Act). The facts relevant for the purpose of the appeal are as follows:
(2.) The West Bengal Government for the first time sought to impose tax on Multi-storied building by enacting the West Bengal Multi-storied Building Tax Act, 1975 which was subsequently amended by the West Bengal Act X of 1977. By the said Act of 1975 tax was levied on the multi-storied building. The relevant provisions of Section 3 of the said Act were as follows: "(1) Notwithstanding anything to the contrary contained in any other law for the time being in force but subject to other provisions of this Act, there should be charged and levied for every year a tax (hereinafter referred to as "the tax") on every Multi-storied building. (2) The tax in respect of a multi-storied building shall be payable by the owner thereof to the State Government. (3) The tax shall be levied at the rate of one rupee per square meter of covered space of the multi-storied building per year". "Sub-section 2(ii) of the 1977 Act substituted sub-section (3) of Section 3 of 1975 Act by the following sub-section: (1) (i) Where the total covered space does not exceed fifty square meters - Fifty paise per square meter. (ii) Where the total covered space exceeds fifty square meters but does not exceed one hundred square meters - Rupee one per square meter. (iii) Where the total covered space exceeds one hundred square meters but does not exceed two hundred meters - Rupees three per square meter. (iv) Where the total covered' space exceeds two hundred square meters - Rupees five per square meter. (v) In the case of a multi-storied building or part thereof used for commercial or industrial purposes; on the whole of covered apace - Rupees seven and paise fifty per spare meter. Explanation - For the purpose of this Act: - (a) 'Commercial use' means the use of any multi-storied building or part thereof for the purpose of carrying on any trade or business or for running an office in relation thereto; (b) 'Industrial use' means the use of any multi-storied building or part thereof for carrying on any manufacturing process as defined in the Factories Act, 1948".
(3.) The "Multi-storied Building" was defined in Section 2(c) of the 1975 Act as follows: "Multi-storied Building" means a building on any land in an urban area consisting of five stories and above constructed after the first day of April, 1969 and includes any building in such area with less than five-storied constructed prior to that date but raised after that date to a level of five-storied and above". In the 1977 Act, Section 2(c) of 1975 Act was amended in the following manner; "Multi-storied building means a building on any land in an urban area consisting of five-stories and above".;