Bapna, J.—This is a petition under Art. 226 of the Constitution.

2. The case of the petitioner Associated Stone Industries (Kotah) Ltd., is that the petitioner is a Joint Stock Company carrying on business of quarrying stones. The Gram Panchayat of Suket, where some of the mines of the petitioner are situated, gave a notice on 6th March, 1957 that the Company should pay tax at the rate of Rs. 20/- per mine under orders of the Divisional Panchayat Officer Kotah, and directed that the tax should be paid by 13th March, 1957.

3. The petitioner has come to his Court on the allegation that the said tax had not been properly imposed as required by law, and therefore, the Gram Panchayat should be prohibited from collecting this tax.

4. Under sec. 64 of the Rajasthan Panchayat Act, 1953, a Panchayat is permitted with the previous sanction of the State Government to impose certain taxes, the present one being mentioned in clause (d) as a tax on trade, callings and professions not exceeding such rates as may be prescribed. R. 26 gives a maximum limit of Rs. 20/-per year on the mining business of stone slabs for roof and floor if they are mined in the Panchayat circle.

5. The procedure for imposit

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