Legislative competence challenge unavailable without attacking the controlling proviso; High Court's order was left undisturbed.

A challenge to property tax levy could not be entertained without first challenging the proviso to Section 9(3) of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972, because that proviso directly governed the controversy. As no challenge was made to its validity on the ground of legislative competence, the High Court had no occasion to decide that question. The reference-bench issue therefore did not survive in the appeal, and there was no basis to interfere with the High Court's order. The issue was answered against the appellant, and the order remained undisturbed.

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Issues: Whether the challenge to the levy of property tax could be entertained in the absence of any challenge to the proviso to Section 9(3) of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972, and whether the High Court could be faulted for not deciding the legislative competence issue in that situation.

Analysis: The proviso to Section 9(3) carved out an exception and was the provision that directly governed the controversy. Since no challenge had been laid to the validity of the proviso on the ground of lack of legislative competence, the High Court had no occasion to adjudicate that question. The reference bench issue therefore did not survive for determination in the appeal. In the absence of such a challenge, there was no basis for interference with the High Court's order.

Conclusion: The issue was answered against the appellant. The legislative competence question was not required to be decided and the High Court's order was left undisturbed.

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