( 1 ) THE Judgment of the Court was delivered by The Hon ble The Chief justice. This is an appeal against the judgment of our learned brother Umamaheswaram J. quashing the resolution passed by the Guntur Municipality levying a fee on sellers occupying road margins. On 2-2-1955 the Municipal Council, Guntur, passed a resolution under sections 270 and 312 of the Madras District Municipalities Act (V of 1920) (hereinafter referred to as the Act.) In and by the said resolution the municipality levied a tax on persons selling or displaying for sale any articles or animals on the margins of public roads at the following rates: re. 0-3-0 per basket. Re. 0-6-0 per Jalla and re. 0-2-3 per square yard of occupied space. The right to collect the said amount was farmed out to the 2nd respondent. The petitioner filed the petition under Art. 226 of the Constitution of India contending inter alia that the Municipality was not authorised to levy tax on persons vending their articles on the margins of public roads and that even if the tax was deemed to be a licence fee, they had no right to collect the same as they were not spending any sum whatsoever for discharging any obligation under the resolu
Click Here to Read the rest of this document