DUTTA, C. J.:- By this writ peti­tion the petitioner tea company challen­ges the inclusion of its tea garden known as Langharjan Tea Estate situated at Naharkatia in the District of Lakhimpur, within the jurisdiction of the Naharkatia town committee. The petitioner's case is that the aforesaid tea estate is a self-con­tained area with arrangements for lighting, maintenance of roads, conservancy, water supply, hospital amenities and other welfare arrangements. These arrange­ments are better administered than by a Municipal Board or a Town Committee. The State Government published a notifi­cation dated the 4th December, 1959 con­stituting the small town of Naharkatia and describing the boundaries of the said town. The Chairman of the Town Committee by a letter dated the 17th May 1960, addressed to the Manager of the tea estate demanded Rs. 4000/- as yearly licence fee for the garden bazar. By ano­ther letter dated the 28th July 1960, the Chairman of the Town Committee inform­ed the Manager that a sum of Rs. 2000/-per annum had been levied on the tea garden factory. Thereafter by a letter dated 6-10-61 the Sub-Deputy Collector, Naharkatia Circle informed the Chairman, Assam Branch, Indian Tea Association, Naharkatia circle that the gazette notifi­cation did not properly describe the boun­daries of the Naharkatia town committee and that steps were being taken to rectify the same. Then on 2-10-61 the Manager of the tea garden received a notice of demand of Rs. 4000.50 as licence fee for the tea garden factory for two years. He was told that on his failure to pay the same, distress warrant would be issued against him. The Manager pro­tested by a letter dated 9-10-61 that the demand was illegal. Then by a letter dated 14-11-61 the Chairman of the Town Committee asked the Manager not to run the garden market within the tea estate. Thereafter the petitioner submitted a memorial to the Minister, Local Self-Government, Assam, praying for exclusion of the lands of the said tea estate from the jurisdiction of the Town Committee. The Manager received a notice of demand on 17-1-63 for a sum of Rs. 6000.75 P. as licence fee for the bazar and factory. The Manager wrote to the Chairman of the Town Committee on 16-1-63 protest­ing against the assessment of properties of the tea estate. The Manager received a notice of demand on 17-1-63 for a sum of Rs. 6000.75 P. as licence fee for the bazar and factory. The Manager wrote to the Chairman of the Town Committee on 16-1-63 protest­ing against the assessment of properties of the tea estate. A copy of this letter was forwarded to the Deputy Commission­er, Lakhimpur, who by his letter dated 25-1-63 informed the Manager that steps were being taken for the exclusion of the properties of the tea estate from the jurisdiction of the Town Committee. In the meantime, the Town Committee com­pleted the assessment of the garden pro­perties and notified the public to inspect the assessments made and file objections, if any. The Manager of the garden filed objection against the assessment on 22-9-64. On the 5th August, 1964 the Minister, Local Self-Government, wrote to the Shillong Adviser of the petitioner that the proposal for exclusion of the tea estate from the town committee was being examined. The Manager received a notice of demand on 25-3-65 for Rs. 1077.50 P. for the year 1964-65 on account of holding tax. Thereafter the Manager received two other notices dated 22-6-65 and 1-7-65 respectively demanding hold­ing tax for the year 1964-65 amounting to Rs. 4862.20 P. and also an amount of Rs. 6077.75 P. Action was threatened under the Municipal Act if the money was not paid. Then the petitioner came to this Court for relief. 2. Section 334 of the Assam Muni­cipal Act of 1956 (hereinafter called the Act) provides for the constitution of a town committee. This section runs as follows:- "334. (1) The State Government may, by notification, signify its intention to declare that with respect to some or all of the matters upon which a municipal fund may be expended under Section 60, improved arrangements are required within a specified area, which, neverthe­less, it is not expedient to constitute as a municipality. (2) A copy of the notification under sub-section (1) shall be published in such places as the State Government may by general or special order direct. (3) Should any inhabitant of the spe­cified area aforesaid desire to object to the notification issued under sub-section (1), he may within six weeks from the date of its publication, submit his objec­tion in writing to the State Government, through the Deputy Commissioner, and the State Government shall take his ob­jection into consideration. (3) Should any inhabitant of the spe­cified area aforesaid desire to object to the notification issued under sub-section (1), he may within six weeks from the date of its publication, submit his objec­tion in writing to the State Government, through the Deputy Commissioner, and the State Government shall take his ob­jection into consideration. (4) When six weeks from the date of publication have expired, and the State Government has considered and passed orders on such objections as may have been submitted to it, the State Govern­ment may, by notification, declare the specified area aforesaid or any portion thereof to be a notified area to be termed as Small Town." 3. It is obvious that a town com­mittee can be constituted for "a specified area where improved arrangements are required". The statement by the peti­tioner in paragraph two of the petition saying that the tea estate is a self-con­tained area with arrangements of lighting, maintenance of roads, conservancy, water supply, hospital amenities and other wel­fare arrangements is not denied by the Chairman of the Town Committee in his affidavit. The Chairman has not cared to say in what way the town committee can provide amenities and facilities superior in standard to those provided by the garden authorities. It is not the in-i tention of the legislature, as is obvious from Section 334 of the Act, to provide for constitution of any town committee for an area, where "improved arrange­ments" are not necessary. 4. It will be obvious from the various demands made by the town com­mittee on the tea estate that the ulterior motive of the town committee is to get money from the tea estate without re­ference to any service of providing facili­ties and amenities. In this view of the matter, the inclusion of the tea garden within the town committee area must be held to be mala fide and contrary to Sec­tion 334 of the Act. The impugned noti­fication No. LML/38/50/285 dated 4-12-59 (Annexure A to the petition) is struck down so far as the areas of the petitioners are concerned. The petition is allowed. There will be no order as to costs. K. C. SEN, J.:- 5. I agree. Petition allowed.