Ramachandra Iyer, J.-

W. P. No. 1467 of 1956. This is a petition under Article 226 of the Constitution for the issue of a writ of certiorari or other appropriate writ to call for the records connected with the assessment of property tax in the Courtallam Township and the demand notice, dated 31st August, 1956, and to quash the same.

The petitioner is Sri Tirukuthalanathaswami Devasthanam at Courtallam, and it owns a number of buildings, sites, and lands within the limits of the Courtallam Township. Originally, Courtallam came within the purview of the Madras Village Panchayats Act (Act X of 1950), and its affairs were managed by a Panchayat Board constituted under that Act. In 1954 Courtallam was constituted a township and provision made for its administration and governance. Under section 2 of the Act, the area, which was comprised within the jurisdiction of the erstwhile Courtallam Panchayat, was declared to be within the Courtallam Township as and from the appointed day to be declared by notification by the Government. By G.O. No. 1323, L.A., dated 29th October, 1953, the State Government declared that the Act would come into force in Courtallam from 1st October, 1955. By the same notification, the Government constituted under section 3 of the Act, as and from that date a Committee to be called Courtallam Township Committee for the purpose of administering the municipal affairs of the newely constituted township. The notification also appointed the members of the Committee. Section 4 of the Act enables the State Government, by notification, to direct that any of the provisions of the Madras District Municipalities Act, 1920 (which shall hereafter for brevity be referred to as the Act) or any of the rules made thereunder, or any other enactment for the time being in force elsewhere in the State of Madras, shall apply to the Courtallam Township to such extent and subject to such modification, additions and restrictions as may be specified in the notification. G.O. 1323, L.A., dated 29th October, 1953, referred to above also included a notification under section 4. As the present case is concerned only with the levy of property tax, it would be sufficient to notice that sections 78(1) and (3) and 80 to 91 and Schedule IV, excepting rules 43 (1) (a) and 43 (2) of the Act, were made applicable to the township. Section 4 (2) (a) of the Courtallam Township Act enables the Township Committee to levy all or any of the taxes and fees which may be levied by virtue of the the provisions of the District Municipalities or other Acts which applied to the township. Section 4 (3) declares that the notification made by the State Government under sub-section (1) shall have effect as if enacted in the Act itself. The result is that the provisions of the Madras District Municipalities Act, referred to above, should be deemed to be incorporated and form part of the Courtallam Township Act.

The Township Committee resolved on 6th December, 1955, to levy taxes under section 78 of the Madras District Municipalities Act, and published the same on 23rd December, 1955. The resolution was to this effect:

The Township Committee, Courtallam, resolved to levy the following taxes with effect from 1st October, 1955. Objections and suggestions in this regard, if any received from the public within one month from the date of publication of notification, will be taken up for consideration.“

The various taxes proposed to be levied and the rates at which such taxes were to be collected were then set out. They related to property, profession, carriage and animals and carts. The first item which related to a tax on property under sub-sections (1), (3) and (4) of section 81 of the District Municipalities Act comprised (1) tax for general purposes, (2) water and drainage tax and (3) lighting tax and scavenging tax at specified rates. On 8th February, 1955, after hearing the representations from those who showed cause, the Township Committee, acting under section 80 of th

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