( 1 ) THIS is a petition under Article 226 of the Constitution challenging the imposition of registration fee on animals and heads -of cattle sold in the Market of the Gram panchayat, Ratanpur, District Bilaspur. It is contended that what is charged from the purchasers in the said cattle market is really a 'tax'--not 'fee'--and is ultra vires the C. P. and Berar Panchayafe Act No. 1 of 1947. Section 42 (1) (c) of the act empowers a Gram Panchayat to charge 'fee' on sale of animals but does not authorise it to charge 'sales tax. '. The section runs thus :

"42, (1) With the approval of the District Council, and subject to rules made under this Act, a Gram Panchayat may, by a majority of two-thirds of its members, impose any of the following taxes, tolls, fees or rates : (a) tolls On vehicles, pack-animals and porters bringing goods for sale into the Gram Panchayat area; (b) fees on persons exposing goods for sale in any market or place belonging to or under the control of the Gram Panchayat or for the use of any building or structure therein; (c) fees on the registration of animals sold in any market or place belonging to or under the control of the Gram panchayat; (d)