Judgment

KAPUR, J. : These four appeals are brought against the judgments and decrees of the erstwhile High Court of Travancore-Cochin. The appellants were the plaintiffs in the respective suits out of which these appeals have arisen and the respondent was the defendant in all the suits. As all the suits involve a common question of law, it will be convenient to dispose of them by one judgment.

2. The facts of the cases are these. On September 9, 1943, the Nagercoil Municipal Council the respondent, passed a resolution under S. 78 of the Travancore District Municipalities Act (Act XXIII of the Malyalam year 1116) hereinafter called the Act. By this resolution, it was resolved to levy a profession tax at the rates specified in the schedule. This was notified in the Government Gazette of September 26, 1943, under the name of the Commissioner of the respondent Council. In this notification, it was stated:

"Any inhabitant of the local municipal town objecting to the proposal may submit his objection in writing to this office within 30 days of date of publication of this notificaion in the Government Gazette."

This notification was also published in a local newspaper called the "Abhimani"