( 1. ) THIS is a revision by the appellant/board under Section 392 of the M. P. Municipal Corporation Act, 1956 (hereinafter to be referred to as the Act) read with Section 115, CPC against the order by which the appeal of the petitioner challenging imposition of property tax has been dismissed.

( 2. ) THE petitioner is "professional Examination Board" (hereinafter to be referred to as the Board ). It was constituted as per notification dated 17-4-1982 (Annexure R-6) issued by the Man-Power Planning Department of the State Government. It has been stated in this notification that this Board would function under the Man-Power Planning Department and the State Government would have the power to issue necessary directions from time to time for conducting the business of the Board. It is also provided that the State Government would have the power to frame rules for this purpose. In Para 5 of this notification it is stated that the Board would be an independent unit and would have the right to acquire and hold movable and immovable property and it would have the capacity of suing and being sued. There is a further provision that the State Government would not be liable for any ac