ISSUE:
Whether the purpose of the Act had been defeated as the notification did not provide the residents with an opportunity to object and be heard?
Whether the notification was ultra vires on the ground that it delegated legislative functions?
RULE:
Section 3(1)(f) of the Bihar and Orissa Act empowered the local administration to extend to Patna the provisions of any sections of the Act (Bengal Municipality Act, 1884) subject to such modifications as it deemed necessary.
One of the essential features of the Act was the provision that no such tax could be imposed on a locality without first providing its residents with an opportunity to be heard and object. But these sections that allowed for an opportunity to object were left out of the notification.