( 1 ) THIS case comes before us because it raises tbe question of validity of Section 90 of the Central Provinces and Berar Local Government Act, 1948, and the division Bench seized of the case was of opinion that, in view of the importance of the question, it should be heard by a Full Bench.

( 2 ) BEFORE proceeding to the points arising in the case, we may briefly state the facts of the case. By a resolution dated 10 June, 1957 passed in a special meeting convened for the purpose, the Janapada Sabha, Sihora, decided to impose on persons engaged in the business of manufacture of bidis within the Janapada area an annual tax. In due course, the resolution was forwarded to the State government. In exercise of the powers under Sub-section (2) of Section 90 of the central Provinces and Berar Local Government Act, 1948 (hereinafter called the act), the State Government, by a Gazette Notification No. 6165-8889-R dated 4 november 1960, sanctioned, with effect from 1 April 1961, the imposition of the tax at the following rates: (1) Bidi-makers or persons otherwise engaged in the process--Rs. 3/-per year. (2) Bidi contractors. . . Rs. 25/- per year. (3) Owners of Bidi manufacturin