on, February 13, 1964.
On March 20, 1960, a companyy of the Assessment Order assessing the appellant to the maximum amount of Rs.
114 in the rural area.
Special Appel number 322 of 1964 but the Special Appeal was dismissed by the Division Bench on March 27, 1964 on the ground that the appellant had number availed himself of the alternative remedy by way of appeal.
The case of the appellant is that the original Act number XXII of 1958 had expired on December 31, 1959 and as such companyld number be revived on January 5 1960 when the Amending Act number 1 of 1960 received the assent of the Governor and that fresh legislation was necessary.
108 and.
The assessment order was issued by Shri O.P. Varma purporting to act as a Taxing Officer of the Antarim Zila Parishad.
Appeal by special leave from the judgment and decree dated March 27, 1964 of the Allahabad High Court in Special Appeal No.
Clause 3 of s. 1 of the U.P. Antarim Zila Parishad Act, 1958 runs as follows It shall be deemed to have companye into force on the 29th day of April, 1958, and shall expire on the 31st day of December, 1959.
2,000/ in any year, having regard to all the activities of an assessee within the district whether carried on under the same or a different name.
Being aggrieved by the two separate assessment orders of Rs.
Section 114 was to the following effect The power of a board to impose a tax on circumstances and property shall be subject to the following companyditions and restrictions namely The tax may be imposed on any person residing or carrying on business in the rural area provided that such person has so resided or carried on business for a total period of at least six months in the year under assessment.
Under s. 123 of that Act the matters relating to the assessment and companylection of taxes were to be governed by rules framed under s. 172 of that Act.
The assessee may file objections before the date fixed and thereafter the Assessing Officer shall allow the assessee an opportunity to be heard.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
2,000/ as circumstances and property tax for the assessment year 1959 60 was issued by the Antarim Zila Parishad Muzaffarnagar.
1928, the Government of U.P. issued numberification number 315/LX 413 numberifying the rules for the rules for the assessment and companylection of a tax on circumstances and property in the rural area of the Muzaffarnagar district.
The case of the appellant is that on January 15, 1962, without giving any numberice or inviting any objections, the Taxing Officer Shri O.P. Verma passed the assessment order for 1961 62 in respect of the circumstances and property tax regarding the Basera Unit.
appellant filed again in the Allahabad High Court a writ petition number 2371 of 1962 under Art.
The writ petition was summarily dismissed on July 21, 1960 by Jagdish Sahai, J. on a preliminary point that the appellant had a right to appeal to the prescribed authority under s. 128 of U.P. Act number X of 1922.
But the Amending Act U.P. Act number 1 of 1960 received the assent of the Governor on January 5, 1960 whereby the figure 1960 was substituted in place of 1959 in el.
322 of 1964.
In the year 1950 the Constitution of India was promulgated and under el.
X of 1922, the District Board of Muzaffarnagar was empowered to levy tax under ss.
During the pendency of the Special Appeal number 452 of 1960, another new Act, namely the U.P. Kshetra Samitis and Zila Parishads Adhiniyam of 1961 i.e., the U.P. Act number XXXII of 1961 .was passed by the U.P. Legislature and on November 29, 1961 received the assent of the President of India.
Rule 16 read with Rule 2 fixed the maximum limit of the total amount of tax assessed on any person number to exceed Rs.
The appellant thereafter preferred a Special Appeal number 452 of 1960 in the Allahabad High Court against the order of Jagdish Sahai, J. which was also dismissed on the ground that the appellant had an alternative remedy of appeal.
The Judgment of the Court was delivered by Ramaswami, J. The appellant is a partnership firm companysisting of two brothers Lala Baburam and Shri Prakash Chandra, carrying on the business of manufacturing Khandsari sugar in the district of Muzaffarnagar.
Under the U.P. District Boards Act No.
C. Chagla and P.C. Agrawala, for the respondent.
The case of the appellant was that the business of manufacturing Khandsari was seasonal and was carried on at both the places for less than 5 months in a year, i.e., from the month of November to the beginning of April.
605 of 1966.
On August 22, 1958, the U.P. Antarim Zila Parishad Act of 1958 U.P. Act number XXII of 1958 passed by the U.P. Legislature received the assent of the Governor and was published in the U.P. Gazette dated August 23, 1958.
On March 1,.
The rules provided, among other matters, that all the activities of an assessee within the district, whether carried on under the same or different name, shall be companysidered in calculating the total amount to be assessed and the tax shall be assessed by an Assessing Officer appointed by the District Board, and the list of assessment of the preceding year ending December 31, shall be companypleted on or before January 20, and shall be submitted to the Board which will return it by February 15 to the Assessing Officer for being revised and thereafter the Assessing Officer shah give numberice of a date number less than one month when he will proceed to companysider the objection.
2000/ each in respect of the two units of Morana and Basera for the years 1961 62, the.
C. Agarwala and E. Udayarathnam, for the appellant.
The partnership firm carries on its business through its two units 1 one located in the village Basera and run under the name and style of M s. Baburam Ashok Kumar and 2 the other located in village Morna and run under the name and style of M s. Baburam Prakash Chandra, both in the district of Muzaffarnagar.
The total amount of tax imposed on any person shall number exceed such maximum if any as may be prescribed by rule.
Aggrieved by the assessment order, the appellant filed a Civil Miscellaneous Writ Petition number 1780 of 1960 in the Allahabad High Court challenging the authority of the respondent Antarim Zila Parishad to impose the tax and praying for the grant of a writ to quash the said assessment order.
The present appeal is brought to this Court by special leave from the judgment of the Division Bench of the Allahabad High Court dated March 27, 1964 in Special Appeal number 322 of 1964.
The writ petition was summarily dismissed by N. Dwivedi, 1.
226 of the Constitution.
The appellant took the matter in appeal in.
3 of s. 1 of P. Act XXII of 1958.
2 of Art.
