Judgment

AYYANGAR, J . : Section 143 (2) of the Government of India Act, 1935, enacted :

"143 (2). Any taxes, duties, cesses or fees which, immediately before the commencement of Part III of this Act, were being lawfully levied by any Provincial Government, municipality or other local authority or body for the purposes of the Province, municipality, district or other local area under a law in force on the first day of January, nineteen hundred and thirty-five, may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the Federal Legislative List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by the Federal Legislature."

The precise import, significance and effect of the words "continue to be levied and to be applied to the same purposes until provision to the contrary is made by the Federal Legislature" is the common question which arises in these four appeals which come before us by virtue of certificates under Art.132 of the Constitution granted by the High Court of Madhya Pradesh at Nagpur.

(2) Section 51 of the Central Provinces and Berar Local Self-Government Act, 1920, enacted :

"51(1) Subject to the prov