Judgment

JASWANT SINGH, J. :- This appeal by certificate which is directed against the judgment and order dated 21-9-1976* of the High Court of Karnataka at Bangalore reversing the judgment and order dated March 3, 1976 of a Single Judge of that Court dismissing writ petition No. 6945 of 1975 filed by the respondent involves a substantial question of law of general public importance relating to the validity of the levy of what is styled as supervision fee under Section 124 of the Karnataka Municipalities Act, 1964 (hereinafter referred to as the Act) read with Rule 26 of the Karnataka Municipalities Taxation Rules, 1965 (hereinafter referred to as the Rules).

* Reported in (1976) 2 Kant LJ 314.

2. The facts of the case lie in a short compass and may be stated as follows :-

Iron ore which is extracted from its mine heads in Hospet Taluka is brought over and stocked in Hubli Railyard by the Mysore Minerals Limited which is a Government undertaking. Having taken up the contract of transshipment of the iron ore from Hubli Railward to Karwar and Belekeri harbours, the Mysore Minerals Limited has sublet the same to the West End Minerals and Exports Private Ltd. The latter has in turn entrust