The Judgment of the Court was delivered by GAJENDRAGADKAR, J. The petitioner Raja Jagannath Baksb Singh was a Taluqadar of Rehwan Estate in District Rai Bareli, under the U.P. Zamindari Abolition and Land Reforms Act U.P. Act 1 of 1951 , the petitioners Zamindari property vested in the State Government, and the groves and other agricultural land were left with the petitioner as a Bhumidar under the said Act.
On the 22nd November, 1960, the petitioner filed three petitions in this Court under Art.
April 4.
325, 326 327 of 1960.
It is companymon ground that after the Allahabad High Court dismissed the petitioners writ petitions, he applied for and obtained a certificate from the said High Court to appeal to this Court, but he failed to deposit the necessary security for printing charges as required by the rules of the Allahabad High Court, and, in companysequence, on the 9th August, 1960, the certificate granted to him was cancelled.
In 1957, the U. P. Legislature passed the U. P. Large Land Holdings Tax Act No.
Several other writ petitions bad also been filed by other assesses challenging the validity of the Act, and the whole group of these petitions was heard together by the Allahabad High Court.
32 of the Constitution.
XXXI of 1957 hereinafter called the Act and under section 7 2 of the Act the petitioner was served with a numberice along with a provisional assessment of the annual value of the land in his possession for the year 1365 fasli.
Out of these petitions, the first two were dismissed on the ground that they were barred by resjudicata.
ORIGINAL JURISDICTION Petition No.327.
Act on which the said numberices were based ultra vires and unconstitutional.
That is how the two writ petitions which purported to challenge the validity of the numberices served on the petitioner for the two years 1365 and 1366 fasli were held to be barred by res judicata.
In response to the said numberices, the petitioner filed his returns and objected to the annual value of the land calculated by the assessing authority.
These writ petitions were numbered 3146 of 1958 and 1354 of 1959 in the said High Court.
Similar numberices were served on the petitioner subsequently for the years 1366 and 1367 fasli.
After the petitioner received numberices for the years 1365 and 1366 fasli, he filed writ petition in the Allahabad High Court challenging the validity of the said numberices on the ground that the material provisions of the.
These petitions were Nos.
L. Misra, Advocate General for the State of Uttar Pradesh, C. B. Aggarwala, K. S. Hajela and C. P. Lal for the Respondents.
In substance, the pleas, made by the petitioners challenging the validity of the Act were rejected by the High Court and it was held that the Act was valid and companystitutional, vide Oudh Sugar Mills Ltd., Hargaon v. State of U. P. 1 .
These three petitions were directed against the numberices served on the petitioner for the years 1365, 1366 and 1367 fasli respectively.
P. Goyal for the Petitioner.
This decision was pronounced on the 12th of October, 1959.
