Wanchoo, C.J. — This is an application under Art. 226 of the Constitution by Malchand for issue of a writ, direction or order against the Rajasthan State and the Municipal Board, Sardarshar.

2. The applicant is a resident of Sardar-shahar and a voter and a businessman. There is a municipal board in Sardarshahar, and that Board had imposed certain new taxes and has also enhanced the rate of certain old taxes. The applicants contention is that these taxes are invalid and cannot be realized from him. The basis of the contention is two fold. In the first place, it is urged that certain areas, namely Ramnagar and Chandaliya Ice Factories were not included in the municipal limits of Sardarshahar by any order of Government. But in the election that took place in 1943 residents of this area also voted, and consequently the entire municipal board was illegally constituted, and therefore no taxes could be imposed by it. In the second place, it is urged that the mandatory provisions of sec. 60(b) and sec. 46(2) of the Rajasthan Town Municipalities Act (No. XXIII) of 1951 (hereinafter called the Act) were not complied with, and there-force the taxes sanctioned in the order of the Government, dated 27th May, 1954, were not valid.

3. The application has been opposed on behalf of the State as well as by the municipal board. Their contention is that Ramnagar and Chandaliya Ice Factory areas are included in the. municipal limits of Sardarshahar, and, in any case, this point cannot be agitated this Court under Art. 226, but should have been made the basis of an election petition under sec. 19 of the Act. It has also been contended that the mandatory provisions of secs. 60 b) and 46(2 have been complied with in connection with the farming of the Rules and bye-laws imposing these taxes.

4. So far as the first point is concerned, we are of opinion that there is no force in it. In the first place, it is not the applicants case that Ramnagar and Chandaliya Ice Factory areas return separate elected members to the municipal board. What appears is that these areas have been tacked on to other areas with are within the municipal board, so that what must have happened is that some persons have voted in the election, who should not have voted. This is a grievance which the applicant could have taken before an Election Tribunal under sec. 19 of the Act. As that was not done, we are not prepared to allow to raise this question under Art. 226. In the second place the opposite parties have denied that the areas are not included within municipal limits. This raises a dispute of fact which also we are not prepared to decide under Art. 226. There is no force, therefore, in the first point raised on behalf of the applicant.

5. The second point raises the question of publication before the adoption of the rules and bye-laws imposing various taxes. Sec. 59 of the Act provides what taxes may be imposed by a municipal board Then comes sec. 6o which provides procedure preliminary to the imposition of a tax. Sec. 60(a) lays down that the municipal board shall by resolution passed at a general meeting select one or other of the taxes specified in sec. 59, and prepare rules for purposes of clause(b) of sec. 44 prescribing the tax. It then goes on to mention what should be specified in the rules. Then comes clause <b) of sec. 60 which says that when such resolution has been passed, the municipal board shall publish the rules so prepared with a notice in the form of the third schedule prefixed thereto. The reason why publication is required is that under clause (c) the inhabitants of the municipality have been given the right to object to the imposition of the tax or to the rate proposed and so on. These objections have to be made within one month of the publication of the notice mentioned in clause (b). The municipal board has thereafter to take all such objections into consideration and unless it decides to abandon the proposed tax has to submit such objections with its opin

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