( 1. ) THIS petition and Misc. Petition No. 200 of 1976 have been filed challenging the imposition of tax on cotton bales which was increased from 24-11-1973.

( 2. ) IT is alleged that the respondent Anjad Municipality which originally fell within the erstwhile State of Barwani had imposed a tax at the rate of Re. 1 per cotton bale and that continued till 24-11-1973 when it was increased to Rs. 2 per bale. It is alleged that during this period the municipal Council was superseded and the Naib Tahsildar, Rajpur, was the administrator of the Municipality who passed a resolution on 24-11-1973 increasing this tax from Rs. 1 to Rs. 2 per bale. This was notified in the Madhya Pradesh Gazette dated 1-12-1973. The petitioners went up in appeal before the Collector, West Nimar, Khar gone, and the Collector by his order dated 16-6-75 rejected the appeal as being incompetent. When this municipality was reconstituted it passed a resolution on 22-3-1976 (Resolution No. 129) and by this resolution again the municipality directed the recovery of the tax arrears at the increased rate, i. e. Rs. 2 per cotton bale. After this resolution the recovery proceedings were launched.

( 3. ) THE peti