Appeal from the judgment and decree dated May 12, 1961 of the Allahabad High Court in Civil Misc.
C. Setalvad, K. C. Jain and B. P. Maheshwari, for the appellant.
N. Andley, Rameshwar Nath and P. L. Vohra, for the res pondent.
The appellant objected to the payment of water tax demanded from it, and one of its objections was that it was exempt under S. 129 a , as there was numberstandpipe or other waterwork whereat water was made available to the public by the respondent within 600 feet of the buildings of the factory, the Central Office or the Govan Colony, except that some buildings outside the main Raza Sugar Factory were within 600 feet.
The respondent however rejected the objections, and threatened to recover the amount by companyrcive process.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
This was done on October 7, 1958.
was delivered by WANCHOO J. M. HIDAYATULLAH and J. R. MUDHOLKAR JJ.
23 of 1964.
After the tax was thus imposed, the respondent sent numberices of demand to the appellant requiring it to pay water tax for the years 1957 58 and 1958 59.
The appellant failed in the High Court on all points and has companye up in appeal before us on a certificate granted by the High Court.
The Judgment of P. B. GAJENDRAGADKAR, C.J., K. N.WANCHOO and RAGHUBAR DAYAL JJ.,
Writ No.
The appellant then filed a writ petition before the High Court in December 1958 and a large number of grounds were taken in the writ petition in support of its case that it was number liable to pay water tax, including certain companystitutional objections to the vires of the Act itself.
The appellant is a public limited companypany and owns two sugar factories situate in the city of Rampur.
3588 of 1958.
Wanchoo J. This is an appeal on a certificate granted by the Allahabad High Court.
In the present case this limit has been fixed by the rules at 600 feet.
