Judgment

SHAH, J.:- This appeal is filed with special leave granted by this Court against the judgment of the High Court of Assam "declaring ultra vires" a notification dated December 4, 1959 issued under Section 334 (4) of the Assam Municipal Act, 1956 (No. 15 of 1957).

2. By notification dated May 22, 1958 issued in exercise of the powers conferred by Section 334 (1) of the Assam Municipal Act, 1956, the Government of Assam signified its intention to declare that with respect to a specified area (including a part of the Naharkatia Tea Estate) "improved arrangements" were required, and invited objections against that proposal from interested parties. The owners of the Naharkatia Tea Estate did not file any objection. On December 4, 1959 a notification was issued under Section 334 (4) declaring the specified area as the Naharkatia Town Committee. In consequence of that declaration holders of land and buildings, within the specified area became liable to pay certain municipal taxes. On receiving a demand from the Town Committee for license fee and municipal taxes the respondent Company (owner of the Naharkatia Tea Estate) filed a petition in the High Court of Assam challenging the val