Judgement

Consolidated Appeals (Nos. 3 and 4 of 1931) from two decrees of the Court of the Judicial Commissioner, Central Provinces (November 20, 1928), the first affirming a decree of the District Judge of Nimar (July 15, 1924), which affirmed a decree of the Subordinate Judge of Khandwa (April 11, 1924), the second reversing a decree of the Additional District Judge of Khandwa (February 6, 1926).

The appeals arose out of two suits brought by the appellants against the respondent Committee disputing the validity of a tax purporting to be imposed under the Central Provinces Municipal Act, 1903, on the trade of ginning and pressing cotton by means of steam or mechanical process. The decrees of the Court of the Judicial Commissioner dismissed both suits.

The facts, and the material terms of the above Act of 1903, and of the Central Provinces Municipalities Act, 1922, appear from the judgment of the Judicial Committee.

1933. Nov. 16, 17, 20, 21 ; Dec. 1. Dunne K.C. and Parikh for the appellants.

De Gruyther K.C. and Wallach for the respondents.

[Reference was made to Joshi Kalidas Sevakram v. Dakor Municipality (( 1883) I. L. R. 7 B. 399.) ; Municipality of Sholapur v. Sholapur Spinni