Case: Central Indian Machinery Manufacturing Company Limited Vs. State of Madhya Pradesh and Another

the appellant had assailed the assessment and recovery of house tax in respect of the factory and other buildings of the appellant at Birla Nagar, Gwalior. House tax has been imposed within the Gwalior Municipal limits by notification issued in 1945 under Section 56(8) of the Gwalior Municipalities Act, Samvat 1993 (hereinafter referred to as "the Gwalior Act"). By the Madhya Bharat Municipalities Act, 1954 (hereinafter referred to as "the 1954 Act") the Gwalior Act was repealed. Under the saving clause contained in proviso (c) of Section 2 all rules made or deemed to have been made, orders passed or deemed to have been passed, bye-laws framed or deemed to have been framed, notifications and notices issued or deemed to have been issued and taxes and rates imposed or deemed to have been imposed under the repealed enactments (including the Gwalior Act), so far as they are not inconsistent with the 1954 Act, are to be deemed to have been made, passed, framed, issued or imposed as the case may be under the 1954 Act

Court's reasoning:
The learned counsel for the appellant has sought to urge a new contention, namely, that the area in which the properties of the appellant are situate is not included in the notification of October 1954 to which reference has been made by the High Court. This is a question of fact which was not agitated by the appellant before the High Court. It cannot be permitted to be raised for the first time in this Court