Judgement

MUDHOLKAR, J. : This judgment will also govern Civil Appeal No. 679 of 1964 since common questions of law arise in both the appeals. For illustrating the points which arise for consideration in these appeals we will set out briefly the facts pertaining to C. A. 600 of 1964.

2. The appellant (hereinafter referred to as the Company) is a private limited company having its registered office at Calcutta and a branch office at Dhamangaon which was formerly in the Province of Central Provinces and Berar but is now in the State of Maharashtra. The company owns a ginning factory at Dhamangaon. The Notified Area Committee of that place imposed, under S. 66(1) (b) of the Central Provinces Municipalities Act, 1922 (hereinafter referred to as the Act) as applied to Berar a tax at the rate of one anna per Boja of ginned cotton and one anna per bale of pressed cotton as from December 22, 1936, on which date a notification sanctioning the imposition under S. 241(1) of the Act was published in the official Gazette by order of the Government of the Province. The Notification in question runs as follows:-

"No. 7911-3242-M-VIII.- In exercise of the powers conferred by clause (a) of Sub-section