Judgment

AYYANGAR, J. : These three appeals which are on certificates of fitness granted by the High Courts- the first by the High Court of Bombay at Nagpur and the two others by the High Court of Madhya Pradesh-raise a common question as regards the construction of Art. 277 of the Constitution and the validity of certain terminal taxes imposed by the respective appellant municipal authorities under notifications issued under Ch. IX of the C. P. and Berar Municipalities Act, 1922, subsequent to the coming into force of the Constitution, and so have been heard together.

2. Civil Appeal 598 of 1962 is an appeal from the High Court of Bombay at Nagpur has been filed by the Municipal Committee of Amravati against a decision of the High Court allowing the 1st respondent s petition under Art. 226 of 227 of the Constitution. The Municipal Committee of Amravati has been established under the C. P. and Berar Municipalities Act, 1922 (C. P. and Berar Act II of 1922) hereinafter referred to as the Act. Chapter IX of the Act deals with the imposition, assessment and collection of taxes which might be imposed by the Municipal Committee. Section 66 specifies the taxes which, subject to the provisi