Judgement

SIKRI, J. : In this petition under Art. 32 of the Constitution a notice of demand issue ed by the Dehri-Dalmianagar Notified Area Committee demanding Rs. 100/- on account of Profession Tax levied under the Bihar and Orissa Municipal Act 1922 (B. and O. Act VII of 1922) - hereinafter referred to as the Act- for the period 1963-64 to l965-66 from the petitioner Shri Ram Bachan Lal, Land Officer, who is in the employment of Rohtas Industries Ltd., Dalmianagar, is sought to be quashed or, the ground that the provisions of the Act under which it has been issued infringe the fundamental rights of the petitioner under Arts. 14, 19 and 31 of the Constitution.

2. The Dehri-Dalmianagar Notified Area Committee was constituted by notification dated May 23, 1942, issued in exercise of the powers conferred by sub-s. (1) of S.388 of the Act. Section 388 reads as In follows:

"388. Constitution of notified area-

(1) The State Government may by notification declare that it is necessary to make administrative provision for all or any of the purposes of this Act in any area specified in the notification, other than a municipality or a cantonment.

(2) An area in respect of which such a notificatio