JUDGMENT

BEG, C.J.I. :—The appellant before us by grant of special leave under Art. 136 of the Constitution is a partner in a firm carrying on the business of running a cinema house called "Jai Talkies" in the town of Pilibhit in Uttar Pradesh. The Municipal Board of Pilibhit passed a resolution on 11th of April, 1971, imposing a theatre tax of Rs. 25/- per show under Section 128 (1) (iii-a) read with Sections 296 and 299 of the Municipalities Act (hereinafter referred to as the Act). The resolution was duly published in a Hindi newspaper on 16 May, 1972, as required by Section 94 (3) read with S. 131 (1) (a) of the Act. The preliminary proposals for imposition of a tax were framed under S. 131 of the Act which reads as follows:

"131. Framing of preliminary proposals.- (1) Where a board desires to impose a tax, it shall, by special resolution, frame proposals specifying-

(a) the tax, being one of the taxes described in sub-section (1) of Section 128, which it desires to impose;

(b) the persons or class of persons to be made liable, and the description of property or other taxable thing or circumstances in respect of which they are to be made liable, except where and in so far as any s