V.S. Kokje J. -- 1. The petitioners have challenged in this petition the right of the Municipal Corporation to auction the right to recover tax/fee from the dealers engaged in sale and purchase of cattle. The petitioners have also contended that the Municipal Corporation has no authority to impose a tax on sale or purchase of cattle and the levy is totally without authority of law. However, the relief claimed in the petition is issue of appropriate writ or direction quashing the tender notice Annexure-A, whereby respondent No.3 was authorised to collect the tax from the purchasers of cattle in the Gafoor Khan-Ki- Bazaria, Indore. The relief for declaration as to levy of the tax or fee to be unconstitutional has not been sought. In view of this, we will confine our order to the first point alone that is whether the respondent Municipal Corporation can auction the right to collect tax from the purchasers of cattle in the market of Gafoor Khan-Ki-Bazaria, Indore.

2. In its return, the Indore Municipal Corporation has contended that it has appointed respondent No.3 not as a contractor but as an agent for recovery of fees. According to the Corporation the object of granting such an