The matter was taken by way of special appeal to a Division Bench.
Appeal from the judgment and decree dated April 23, 1968 of the Allahabad High Court, Lucknow Bench in Special Appeal No.
Appeals by special leave from the judgment and order dated August 7, 1967 of the Allahabad High Court, Lucknow Bench in Special Appeals Nos.
60 and 61 of 1966 and Civil Appeal No.
172 of 1969.
The companypany filed an appeal to the Commissioner, Lucknow Division, who held that the tax had been wrongly imposed.
1893 and 1894 of 1968.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
1893 and 1894 of 1968 .
22 of 1966.
C. Chagla, Bishan Singh, N. N. Sharma and C. P. Lal, for the respondent number 1 in C.As.
The power of a Parishad to impose a tax on circumstances and property shall be subject to the following companyditions and restrictions, namely a 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 b The companypany objected to the levy of the aforesaid tax but the assessing authorities did number accept its, objections and made the assessment for the years 1961 1962 and 1962 63.
226 of the Constitution challenging the order of the Commissioner.
Thereupon the Zila Parishad, Kheri, filed a petition under Art.
172/69 is by certificate.
Civil Appeals Nos.
That appeal also failed.
Kripa Shankar Bazela, Naunit Lal and Swaranjit Sodhi, for the appellant in all the appeals .
The Judgment of the Court was delivered by Grover, J. These are companynected appeals from a judgment of the Allahabad High Court.
1893 1894/68 are by special leave and Civil Appeal No.
