Judgment

AYYANGAR, J. : This appeal comes before us by virtue of a certificate of fitness granted by the High Court of Madras under Art. 133(1)(c) of the Constitution against its judgment dismissing a petition filed by the appellant under Art. 226 of the Constitution seeking a writ of prohibition against the Corporation of Madras challenging he constitutional validity of a notice requiring the appellant to pay profession tax.

2. The appellant held office as the last Governor-General of India. Under S. 3 of Central Act XXX of 1951 the appellant is entitled to a pension of Rs. 15,000/- per annum and has been drawing this sum residing in the city of Madras. The Corporation of Madras- the first respondent before us demanded profession tax from the appellant under S. 111(1) (b) of the City Municipal Act, 1919 hereinafter called the Act for the year 1958-1959 on the ground of the appellant s residence within the city for the period therein specified and his drawing the pension to which he was entitled. The appellant addressed a communication to the Corporation asserting that this demand was illegal as the Corporation was empowered by the relevant constitutional provisions merely to levy a