As they did number produce their accounts for their business in khandsari the Kar Adhikari, an officer appointed by the Zila Parishad of Muzaffarnagar assessed them to Rs.
Kar Adhikari, Zila Parishad Muzaffarnagar for the year 1967 68.
Under s. 3 1 of the Act of 1958 all district boards in U. P and all companymittees of such boards companystituted under the District Boards Act of 1922 were to cease to function and all members and the President of each board and all members of each companymittee were to vacate and be deemed to have vacated their respective offices.
On August 22, 1968 the U. P. Antarim Zila Parishad Act XXII of 1958 was passed by the U. P. Legislature.
435 of 1968.
Under section 1 3 of the Act it was to companye into force on 29th day of April 1959 and to expire on 31st December 1959.
The U. P. Kshettra Samithis and Zila Parishads Adhiniyam, .1961 repealed the United Provinces District Boar Act 1922 49 1 S.C. India/71 in relation to a district as from the date on which the establishment of Kshettra Samithis under the new Act XXXIII of 1961 was companypleted and as from the date on which the U. Antarim Zila Parishad Act was to stand repealed in relation to that district.
This Act was a companyprehensive Act which prescribed inter alia for dividing all the rural areas of each district into khands, the establishment of Kshettra Samithis for each khand, their companyposition and establishment and incorporation of Zila Parishads.
The petitioners carry on the business of manufacture and sale of khandsari and gur in the District of Muzaffarnagar, U. P. They own a crusher in village Morna in the said district where the manufacture of khandsari as sugar is carried on.
B. Agarwala, Uma Mehta, S. K. Bagga and S. Bagga, for respondents Nos.
1 and 2.
ORIGINAL JURISDICTION Writ Petition No.
After the preparation of the list and the submission thereof to the Board the latter companyld take action to revise the list by a resolution and the Board was to return the list to the assessing officer by the 15th February.
The Judgment of the Court was delivered by Mitter, J. By this petition the petitioners challenge validity of 1 the Professions Tax Limitation Amendment and Validation Act, 1949, 2 S. 131 of the U. P. Zila Parishad Act, 3 an order of assessment of Rs.
Petition under Art.
2,000/ imposed on their business under, the order of assessment passed by respondent No.
2,000/ dated 25th March, 1968 made by the Kar Adhikari, Zila Parishad Muzaffarnagar and pray for incidental reliefs.
They challenge the imposition of Circumstances and Property tax of Rs.
P. Rana, for respondent No.
Under s. 120 1 a companyy of the resolution passed by the Board was to be submitted by it to the State Government.
Government was required to numberify in the official gazette the imposition of the tax from the appointed day upon receipt of the companyy, of the boards resolution and the imposition of a tax was in all cases to be subject to the companydition that it had been so numberified.
The said Act was purported to be extended to 31st December 1962 by successive legislation.
