Judgment

VENKATARAMIAH, J. :- The appellant in this appeal by certificate is a limited company having its registered office at Calcutta. It is carrying on the business of processing guar at its factory situated at Bhiwani, formerly within the State of Punjab and now in the State of Haryana, and exporting the outer shell to the United States of America. The inner part of guar is used as fodder for cattle in India. For the purpose of processing, the appellant has to bring into its factory premises guar from outside mandis.

2. Prior to August 10, 1965, the appellants factory was situated outside the local limits of the Municipal Committee of Bhiwani, but with effect from that date by reason of the extension of the local limits of the said Municipal Committee by the Notification No. MCII (XIIL)-II-61/31330 dated August 10, 1965 issued under Section 5(3) of the Punjab Municipal Act, 1911 (Punjab Act No. III of 1911) (hereinafter referred to as the Act) by the then Punjab Government, the factory premises came within the municipal limits of Bhiwani. The said Notification was published in the Punjab Government Gazette dazed August 13, 1965 and with effect from that date the Municipal Committ