Judgment

SHAH, J.:- The Assam Tea Company Ltd., owns tea gardens in the village of Nazira in the State of Assam. By a notification dated June 16, 1909, the Government of Bengal (which then had territorial jurisdiction over the territory now within the State of Assam) constituted a Town Committee at Nezira adjacent to the tea garden of the Company. In 1923 the Legislature enacted the Assam Municipal Act 1 of 1923. Section 328 of the Act provided for the constitution of notified areas. By subsection (1) of Section 328 the Provincial Government was authorised by notification, to signify its intention to declare that with respect to some or all of the matters upon which a Municipal fund may be expended, improved arrangements are required within a specified area. After issuing such a notification the Government was competent, after six weeks from the date of publication, and after considering the objections, if any, to declare, by notification, the specified area or any portion thereof to be a notified area Section 4 of the Act authorised the Provincial Government by notification, inter alia to signify its intention to include within a Municipality any local area in the vicinity of the s