JUDGMENT - Chainani, C.J.

(1) The petitioner is employed in the carriage and Wagon Depot of the Central Railway at Bhusawal. This Railway Depot is situated within the limits of the Bhusawa Borough Municipality. This municipality is governed by the Bombay Municipal Boroughs act 1925, Section 73 of this Act specifies the Taxes, which a municipality may impose sub - section (1) of this section state that subjects to any general or special order, which he state Government may make in this behalf an to the Municipality may impose for the purposes of this Act any of the following taxes, namely.

X X X X X

(XIV) any other tax which under the constitution the state legislature has power to impose in the state.

Section 75 lays down the procedure which the Municipality has to follow before imposing a tax. One of the taxes which the state legislature has power to impose is a tax on profession, trades calling and employments under entry No. 60 List II in the seventh Schedule to the constitution. In 1959 the Bhusawal Municipality decided to impose this tax. It framed rule and by - laws for levying this tax. These rules and by - laws were sanctioned by the state Government on 22nd June 1960 clause (

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