BYAPAR MANDAL HATTA Vs. ATIRIKTA MUKHYA ADHIKARI

JUDGEMENT

(1.) ALL these writ petitions are being disposed of by a common judgment because in all of them common question of law arises for determination.

(2.) THE only point involved in these writ petitions is whether after the enforcement of the U. P. Kshetra Simities and Zila Parishads Adhiniyam, 1961 (herein after to be referred as Act) Zila Parishad, Deoria can continue the imposition of Circumstances and Property tax within the limits of town areas.

(3.) IT is thus clear that by virtue of section 37 (1) of the said Act nothing in the said Act shall entitle a Zila Parishad to exercise within the limits of any town area any authority which is vested in the town are a committee. In our view when the said section 37 specifically provides that nothing in the said Act shall entitle a Zila Parishad to exercise any authority within the limits of any town area then the Zila Parishad cannot continue to levy Circumstances and Property tax within the limits of town area. Both section 37 and section 120 of the said Act can be reconciled. Section 128 empowers Zila Parishad to continue to levy Circumstances and Property tax at the same rates and under the same conditions under which it was being levied under the United Provinces District Board Act, 1922. Section 37 (2) on the other hand provides that nothing in the said Act shall entitle a Zila Parishad to exercise within the limits of any Nagar Mahapalika, municipality, notified area, cantonment or town area any authority which is vested in the Nagar Mahapalika, municipal board, notified area committee, cantonment board, district magistrate, any other magistrate or town area committee, as the case may be. IT will, therefore, follow from the same that the Zila Parishad can continue to levy Circumstances and Property tax in whole of the district except the limits of Nagar Mahapalika, municipality, notified area, cantonment and town area. IT is undisputed that under the provisions of Town Areas Act a Town Area Committee has got the authority to impose and levy Circumstances and Property tax within the limits of a Town Area. That being the position the respondents cannot continue to levy and realise Circumstances and Property tax from the petitioners, who are residing and carrying on business in the town areas.