1. The petitioner herein was prosecuted before the Court of the First Class Magistrate, Sherthallay by the Municipal Council of that town for non-payment of the profession tax assessed on him for the first half year of 1954-55. The prosecution was launched under R.31(2) and 38 of Schedule II of Act XXIII of 1116 (The Travancore District Municipalities Act, 1116). The learned Magistrate found that the petitioner had wilfully omitted to pay the amount due by him and accordingly convicted and sentenced him to pay a fine of Rs. 6/- and in default to undergo simple imprisonment for 3 days. The tax due from him, namely, Rs. 6-2-0 was also ordered to be recovered. The petitioner then moved the learned District Magistrate of Alleppey in Criminal Revision Petition No. 4 of 1958 to make a reference to this Court about the legality of the conviction entered against him. The learned District Magistrate declined to make the reference and the petitioner therefore filed this revision. A learned single judge admitted the revision and issued notice to the opposite party, the Municipal Council, Sherthally.

2. Before the two lower courts and in this Court the main argument has been that in