NIZAM ALI Vs. MUNICIPAL BOARD, FATEHPUR

JUDGEMENT

(1.) In this petition under Art. 226 of the Constitution of India the imposition of house and water taxes by the Municipal Board of Fatehpur has been challenged. The petition was moved by as many as 31 persons, out of whom 22 only had been separately assessed to these taxes. Nos. 1, 6, 10, 14, 16, 18, 22, 23 and 30 were not assessed to taxes, but on the objection raised by the respondent, namely, the Municipal Board of Fatehpur, the names of all other than Nizam Ali have been deleted and Nizam Ali is, now the sole petitioner. The difficulty with regard to the misjoinder of reliefs has been set right by the petitioner by paying an additional court-fee of Rs. 50 on the second relief which should ordinarily have been sought for in a separate proceeding. The petition is supported by an affidavit sworn by Abdul Wahab, who was originally petitioner No. 1. He himself was not assessed to any house or water tax, though his father was. The respondent has filed a counter-affidavit sworn by Madhur Behari Lal, Executive Officer. The respondent also raised a few preliminary objections in a memo accompanying the counter-affidavit.

(2.) The material facts of the case are not in controversy and no useful purpose shall be served by reproducing in this order facts which will not affect the decision of the case.

(3.) The Municipal Board of Fatehpur desired to impose house and water taxes and framed preliminary proposals by special resolutions and also draft rules which it desired the State Government to make in respect of the imposition and recovery of such taxes. The proposals and the draft rules were published in the manner prescribed in Sec. 94 of the U.P. Municipalities Act. An objection was made and it was taken into consideration before the Board passed orders by special resolutions as required under Sec. 132 (1) of the Act. Thereafter the proposals were submitted to the Commissioner of the Division, who was the prescribed authority under Sec. 133 of the Act.