Fazl Ali, J.-The question to be determined in this appeal is whether the provisions of the Punjab Urban Immovable Property Tax Act (Act No.XVII of 1940), which will hereinafter be referred to as the Punjab Act, are beyond the powers of the Provincial Legislature which enacted it. The question arose under the following circumstances:

The appellant is the owner of a shop in the town of Amritsar. Under the Act to which reference has been made, he was called upon to pay a sum of Rs.67-8-0 as property tax for the year 1943-44 in respect of the shop. At first, he denied his liability to pay the amount, but, subsequently, he paid it under protest, and thereafter instituted a suit in the Court of the Judge of Small Causes at Amritsar, claiming its refund on the ground that the Act which levied the property tax was ultra vires the Punjab Legislature. This suit was dismissed, and thereupon, he made an application for revision to the Lahore High Court, but the application also was dismissed. While dismissing the application, however, the High Court granted a certificate under section 205(1) of the Government of India Act, 1935, and he has accordingly preferred an appeal in this Court.

At the hearing of the appeal, the Government of East Punjab (the present respondent in the appeal) was represented by the Advocate-General of East Punjab, and the Advocate-General of Bombay was also heard, on the ground that the Government of Bombay was interested in the constitutional point involved in the appeal.

In order to appreciate the grounds on which the Punjab Act is called in question, a brief reference to some of the provisions of the Government of India Act, 1935, seems necessary.

Under section 316 of the Government of India Act, 1935, the powers conferred on the Federal Legislature are exercisable by the Indian Legislature. Section 99(1) of the Government of India Act gives the power to the Federal Legislature to make laws for the whole or any part of British India or any Federated State, and to the Provincial Legislature to make laws for the Province or for any part thereof. This section is followed by section too, which runs as follows:

“(1) Notwithstanding anything in the two next succeeding sub-sections, the Federal Legislature has, and a Provincial Legislature has not, power to make laws with respect to any of the matters enumerated in List I in the Seventh Schedule to this Act (hereinafter called the” Federal Legislative List.“).

(2) Notwithstanding anything in the next succeeding sub-section, the Federal Legislature, and subject to the preceding sub-section, a Provincial Legislature also, have power to make laws with respect to any of the matters enumerated in List III in the said Schedule (hereinafter called the "Concurrent Legislative List“).

(3) Subject to the two preceding sub-sections, the Provincial Legislature has, and the Federal Legislature has not, power to make laws for a Province or any part thereof with respect to any of the matters enumerated in List II in the said Schedule (hereinafter called the ”Provincial Legislative List“).

(4) The Federal Legislature has power to make laws with respect to matters enumerated in the Provincial Legislative List except for a Province or any part thereof”.

Lastly, section 107(1) provides that:

“If any provision of a Provincial law is repugnant to any provision of a Federal law which the Federal Legislature is competent to enact or to any provision of an existing Indian law with respect to any of the matters enumerated in the Concurrent Legislative List, then, subject to the provisions of this section, the Federal law, whether passed before or after the Provincial law, or, as the case may be, the existing Indian law, shall prevail, and the Provincial law shall, to the extent of the repugnancy, be void.”

The relevant items of Lists I and II to which reference may now be made are: item 54 of List 1 which is “Taxes on income other than agricultural income” and item 42 of List II which comprises “