Judgment

S.B. Majmudar, J.—The Municipal Board, Saharanpur, appellant herein, has filed this appeal against the decision of the Division Bench of the High Court of Judicature at Allahabad on a certificate of fitness granted to it by the High Court for appeal to this Court under Article 133 of the Constitution of India. The said certificate is granted on the ground that a question of law arises as to what is the concept and meaning of the words “common compound” used in the Uttar Pradesh Municipalities Act, 1916 (hereinafter referred to as the `Act’). A few relevant facts leading to these proceedings deserve to be noted at the outset to appreciate the grievance of the appellant - Municipal Board.

Backdrop Facts :

2. During the relevant period from 1.10.1959 to 31.3.1960, the re­spondent company was sought to be taxed by the appellant Municipality by way of water-tax levied under Section 128, sub-section (1)(x) of the Act. The case of the appellant was that the respondent company had erected a factory with a large number of ancillary buildings and residential houses occupied by its officers and staff within the municipal limits of the appellant Board and that the entire complex of buil