SHAH, J. :- In this appeal, the question as to the competence of the Municipality of Chopda in the district of East Khandesh to levy under the Bombay District Municipal Act a tax designated the "cotton manufacturing tax at the rate of one rupee per bale of cotton full-pressed within the municipal limits of Chopda, falls to be determined.

2. The Chopda Municipality is declared to be a District Municipality under the Bombay District Municipal Act (Act 3 of 1901) by the Government of Bombay. By S. 59 of the Act, the Municipality is entitled, subject to the general or special orders which the State Government may pass in that behalf, to impose for the purposes of the Act the taxes specified in that section. In 1919 the Municipality imposed a cotton manufacturing tax, with the sanction of the Provincial Government, at the rate of one anna for every bale of cotton pressed within the municipal limits, and the tax was made payable at the time when the bales were pressed by the owner (of the bale) to the tax collecting Karkun. Sanction to the levy of this tax was accorded by the Government of Bombay as from 7-4-1920. On 25-3-1924, the Commissioner, Central Division, sanctioned enhan