Niyogi, J—This revision application and revision applications Nos. 374 to 384 of 1937 arise out of several suits filed against the Amraoti Town Municipal Committee to recover some amounts which had been illegally collected from the plaintiffs. The suits have been decreed and the defendant has filed the applications for revision. This order governs the disposal of all of them. In 1932 the defendant Municipal Committee proposed enhancement of a tax, then already in force, on every animal that wag brought to the slaughter house from one anna to four annas. The Committee passed a resolution proposing enhancement of the tax and caused its proposal to be published in the Central Provinces Gazette in March 1932 in the manner prescribed by rules made under the Municipalities Act. No objection having been received, it again caused a fresh notice to be published in the Gazette in May 1932. Some objections were received thereafter and the Committee, without considering them, forwarded its proposal as well as the objections to the Local Government which issued a notification imposing the enhanced tax, In pursuance of the Local Government's notification which reasonably led the Committe