(1.) THIS is a petition under Art. 226 of the Constitution of India by Gajanand on behalf of himself and other Thela-Workers of Kotah.
(2.) THE Municipal Board of Kotah imposed a tax at the rate of Re. 1/- per month on every person plying a thela within the municipal limits with effect from 1st January, 1953. THE THElas refused to pay the tax, and have filed this petition challenging the validity of the imposition of the said tax.