( 1 ) THE City of Chandernagore was until lately a French territory. On November 18, 1949, the municipal assembly of Chandernagore passed a resolution imposing duty on the consumption of petrol at the rate of one anna six pies per gallon. On May 1, 1950 the Central Government of India in exercise of its powers under Section 4 of the Foreign Jurisdiction Act, 1947 promulgated the Chandernagore (Application of Laws) Order, 1950 and appointed an Indian administrator of Chandernagore with effect from May 2, 1950. De facto power with regard to the territory was transferred by the French Republic to the Government of India on May 2, 1950. On December 23, 1950 the municipal assembly of Chandernagore passed a resolution imposing a duty on the consumption of petrol at the rate of four annas per gallon with effect from January 1, 1951. The percepteur and receveur municipal of Chandernagore issued "commandments" upon the respondents commanding them to pay the moneys said to be due from them on account of the duty on petrol since January 1, 1951 whereupon notices of "opposition" to the commandments were issued at the instance of the respondents calling upon the percepteur to appe