Wanchoo, C.J.—This is an application under Art. 226 of the Constitution by Jethmal and 19 others against the State of Rajasthan, Village Panchayat Chandarun and Kanaram, Sarpanch of the Panchayat challenging the imposition of a tax on wood imposed by the Panchayat with the sanction of the Government.

2. The case of the applicants is that they received a notice from the Panchayat on the 2nd of September, 1957 in which they were told that a tax of 3 naye paise per maund had been imposed on all wood imported within the Panchayat circle with the sanction of the Government. Consequently, they were asked to pay the tax at that rate on all wood in stock with them. They were also told that they would have to pay the tax on any fresh wood received by them. The present application was made soon after this notice was received by the applicants. Their case is that the tax has not been legally imposed and they are not bound to pay it. They have also said that in any case it was not open to the Panchayat to tax the stock of wood with him on the 2nd of November, 1957.

3. The reasons put forward by the applicants in support of the invalidity of the tax are these—

(1) No previous sanction of Governme

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