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, da

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