1. In this case the petitioner has obtained a rule from the High Court calling upon the respondents to show cause why the order of the Bhagalpur Municipality, respondent No.1, imposing professional tax on the petitioner under the provision of Sec.150a, read with Sec.82 (1) (ff), of the Bihar and Orissa Municipal Act, should not be quashed by grant of a writ in the nature of certiorari under Article 226 of the Constitution. Cause has been shown by the learned Government Advocate on behalf of the State of Bihar to whom notice of the rule was ordered to be given. Cause has also been shown by learned counsel on behalf of respondents 1 and 2.

2. On the 6th May, 1958, the petitioner received a notice of demand of professional tax of Rs.750/- for the period from 1st April, 1956, to 31st March, 1959. On the 3rd September, 1959, another notice of demand of professional tax for a sum of Rs.125 /- was issued by respondent No.1 for the period from 1st October, 1954, to 31st March, 1955. Copies of these two notices are annexures A and B to the writ application. On the 3rd June, 1960, another demand notice for the payment of Rs.500/- as professional tax for the years 1959-60 and 1960-61