ANANTHANARAYANA AYYAR, J.

( 1 ) THE Writ Petitioner filed this petition praying this Court to call for the records and issue a Writ of Mandamus or any other direction or order directing the respondent-Vijayawada Municipality to forbear from collecting profession tax separately from the petitioner-company in pursuance of assessment No. 7689-A dated 19-7-1962.

( 2 ) THE petitioner, Sri Ramdas Motor Transport Private Limited, is a Transport Company with its Head Office at Kakinada and various branches at in several towns. In particular, it has got one branch at Rajahmundry and two branches within the limits of Vijayawada Municipality.

( 3 ) THE Writ Petition originally came up for hearing before Manohar Pershad, J. (as he then was) who referred it to a Bench. The case then came up before a Division Bench consisting of one of as (H. A A. J.) and Narasimham J. That Division Bench considered an unreported decision of an earlier Division Bench of this Court in Mahalakshmi Butter Co. v. Nagalanka Village Panchayat unreported decision of this Court D/- 28-9-1962 in S. A. No. 989 of 1957 (Andh Pra) regarding Section 65 of the Madras Village Panchayats Act, 1950 (Madras Act 10 of 1950) which

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